3 points Lothian Corporation uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: 200 Beginning work in process inventory Units in beginning work in process inventory Materials costs SI 800 Convention costs 51,400 Percent complete with respect to materials 559 Percent complete with respect to conversion 20% Units started into production during the month 5,500 Units transferred to the best department during the month 5.200 Materials costs added during the month $80.900 Conversion costs added during the month 8171,300 Ending work in process inventory Unitsin ending work in process inventory 500 Percent complete with respect to materials 6594 Percent complete with respect to conversion Note: Your answers may differ from those offered below due to rounding error in all cases, select the answer that is the ones to the answer you computed to reduce rounding error, carry out all computation to at least three decimal places The cost per equivalent unit for conversion costs for the first department for the month is dosest to $34.05 $32.17 53243