Answer both!

Hier 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 Beginning work in process inventory Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in processor Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 500 $ 7,800 $ 2.100 85% 55% 7.000 6.100 $ 102.700 $184.000 1.400 60% SOX The cost per equivalent unit for materials for the month in the first processing department is closest to $13.00 5480 $15.92 Esty Corporation uses the weighted average method in its process costing system. This month the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were Cost $5.800 $6.500 Percent Complete SON 30 Materials costs Conversion costs A total of 7.700 units were started and 6.600 units were transferred to the second processing department during the month. The following costs were incurred in the fest processing department during the month Materials costs Conversion costs $85.000 $168.000 The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs What are the equivalent units for conversion costs for the month in the first processing department? O10 8500 6.000