Rtempt 108728cmid=167068page-3 ed 4 out of * e Morgan Corporation uses the weighted-average method in its process costing system. In January, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in the beginning inventory were: Materials cost $11,500; percentage of completion 50% Conversion costs $2,900; percentage of completion 10 % - A total of 7,500 units were started and 7,000 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 $180,000 Conversion costs $322,900 The ending inventory was 60 % complete with respect to materials and 65% complete with respect to conversion costs. a. How many units are in the ending work in process inventory in the first processing department at January 31? b. Compute the equivalent units of production for materials costs. c. What is the cost per equivalent unit for materials costs? A B I