2 Dania Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: Materials costs.. Conversion costs Cost Percent Complete 50% 10% $8,900 $2,900 A total of 7,800 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........ Conversion costs. $200,000 $322,900 The ending inventory was 55% complete with respect to materials and 50% complete with respect to conversion costs. Note: Your answers may differ from those offered below due to rounding errors. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. You are required to calculate: a. How many units are in ending work in process inventory in the first processing department at the end of the month? b. What are the equivalent units for conversion costs for the month in the first processing department? c. The cost per equivalent unit for materials for the month in the first processing department