Spin Company had ending work in process inventory of $46,000 in its last processing department During the month, $314,000 of costs were started in production and units costing 5291,000 were completed and transferred to finished goods. In the cost reconciliation report for the month, the total "cost accounted for" would be: $268.000 5245,000 $360,000 10. Strawberry Company uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below 720 units $10.100 $12.400 Description Beginning work in process inventory Units Materials costs Conversion costs Materials percent complete Conversion percent complete Units started into production Units completed and transferred Materials cost added during the month Conversion cost added during the month Ending work in process inventory Units Materials percent complete Conversion percent complete 9 200 units 18300 units $122000 $199.882 3.600 units What are the equivalent units for conversion? What is the cost per equivalent unit for materials? What is cost of ending work in process closest to