Atwich 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.... $10,680 70% Conversion Costs... $13,890 50% A total of 5,100 units were started and 4,400 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... $103,700 757 Conversion Costs... $180,900 101. The ending inventory was 75% complete with respect to materials and 10% complete with respect to conversion costs. What were the equivalent units of production for materials and conversion costs? The cost per equivalent unit for materials and conversion costs is: The total cost transferred from the first processing department is: The cost of ending work in process inventory in the first processing department is