Blueberry Company uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Description Amount Beginning work in process inventory: Units 610 units Materials costs $8,900 Conversion costs $10,200 Materials percent complete 80% Conversion percent complete 50% Units started into production 8,100 units Units completed and transferred 7,200 units Materials cost added during the month $112,865 Conversion cost added during the month $196,260 Ending work in process inventory: Units 2,500 units Materials percent complete 55% Conversion percent complete 45% What are the equivalent units for conversion? What is the cost per equivalent unit for materials? What is cost of ending work in process closest to