Blue Devils Inc. 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 WIP inventory: Units in beginning WIP... Material costs....... 200 $5,000 Conversion costs............. $2,000 Percent completed for material....... 80% Percent completed for conversion....... 35% Units started into production during the month........... 9,800 Units transferred to the next department during the month............ 9,000 Material costs added during the month....... Conversion costs added during the month.......... Ending WIP inventory: Units in ending WIP........... Percent completed for material...... Percent completed for conversion Required: $255,000 $278,000 1,000 50% 50% a. What are the costs per equivalent unit for both material and conversion costs? Show your calculation steps. b. What is the total cost transferred from the first processing department to the next processing department during the month? Show your calculation steps.