17. Esty Corporationuses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of800 units. The material costs were $5,800 and 50% complete, and the conversion costs were $6,500 and 30% complete. A total of7,700 units were started and ,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 Conversion costs S85,300 $168,000 The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs. What was the cost per equivalent unit for materials for the monthin the first processing department'? 18, Allied Refrigeration has provided the following data forits most recentyear of operation Selling price per unit Manufacturing costs Variable manufacturing cost per unit produced Direct materials Direct labor Variable manufacturing overhead $12 $6 $3 S264,000 Fixed manufacturing overheadper year Selling and administrative expenses Variable selling and administrative expense per unitsold Fixed selling and administrative expense per year $4 $74,000 Units eginning inventory Produced during the year Ending inventory 0 11,000 3,000 What was Allied's net operating income for the year under absorption costing