Carmon 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 Percent Complete Materials Costs $ 16,900 85% Conversion Costs $ 9,700 70% A total of 7,800 units were started and 6,500 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 $ 172,000 Conversion Costs $ 137,600 The ending inventory was 70% complete with respect to materials and 35% complete with respect to conversion costs. 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. How many units are in ending work in process inventory in the first processing department at the end of the month? 1,200 2,100 1,300 7,000 David Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $138,200. An additional 95,000 units were started into production during the month. There were 22,000 units in the ending work in process inventory of the Welding Department that were 20% complete with respect to conversion costs. A total of $434,250 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month? (Round your final answer to 3 decimal places.) $6.001 $6.291 $6.026 $4.552