59.ABC firm uses the FIFO method in its process costing system. The following data concern the operations of the company's first processing department for a recent month Units Data Complete Percentage Material 50% Conversion 90% Work in process, beginning: Units started into production during the month Units completed and transferred out Work in process, ending............ Units 100 20,000 19,800 300 60% 20% Cost Data Material Costs in the beginning inventory: $260 Costs added to production during the month:... $99,650 Conversion $3,366 $745,329 Please calculate the cost per equivalent unit for conversion for the month in the first processing department is closest to: (1 Point) $36.5 $37.70 $35.0