Annenbaum Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the fin department consisted of 1,900 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Cost $7,200 $8,300 Percent Complete 65% 45% A total of 9,500 units were started and 7,400 units were transferred to the second processing department during the month. The following in the first processing department during the month: Materials costs Conversion costs Cost $127,000 $288,500 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $10.14 $10.74 01 per equivalent UNI IUI Idlendis of the month in the first processing department is closest to: Multiple Choice $10.14 $10.74 $14.28 $9.32