Richards Corporation uses the welghted-average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 83,000 units, 70% complete as to materials and 25% complete as to conversion. Units started and completed: 256,000. Units completed and transferred out: 339,000 Ending Inventory: 31,500 units, 40% complete as to materials and 10% complete as to conversion. Costs Costs in beginning Work in Process - Direct Materials: $40,200, Costs in beginning Work in Process - Conversion: $82,700, Costs incurred in October - Direct Materials: $754,680. Costs incurred in October - Conversion: $922,300. Calculate the cost per equivalent unit of materials. Multiple Choice $247