Bradford Electronics uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month Is listed below Beginning work in process inventory. Beginning work in process inventory: Units in beginning work in process inventory 700 Materials costs 18.000 Conversion costs $7800 Percentage complete with respect to materials 50% Percentage complete with respect to conversion 3598 Units started into production during the month 5,200 Units transferred to the next department during the month 4.400 Materials costs added during the month 590.300 Conversion costs added during the month $125.600 Ending work in process inventory Units In ending work In process Inventory 1,500 Percentage complete with respect to materials 501% Percentage complete with respect to conversion 30% Note: Your answers may differ from those offered below due to rounding error In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. Determine the closest cost per equivalent unit for conversion costs for the first department for the month