Question 9 2 points) Esty Corporation uses the weated average method in its process costing system This not the beginning overtory in the first processing department consisted of 800 units. The costs and percentage comcletion of these units in beginning inventory Percent Cost Complete Materials costs $5.800 50% Conversion costs 5 6.500 30% A total of 7.700 units were started and 6.600 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month Materials costs $85.300 Conversion costs 5 168.000 The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs The cost per equivalent unit for materials for the month in the first processing department is closest to