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: Amount Description Beginning work in process inventory: Units 720 units Materials costs $10,100 Conversion costs $12,400 90% Materials percent complete Conversion percent complete 60% Units started into production 9,200 units Units completed and transferred 8,300 units $122,900 Materials cost added during the month Conversion cost added during the month Ending work in process inventory: $199,882 Units 3,600 units 65% Materials percent complete Conversion percent complete 55% 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