Carpenter Corporation uses the welghted-overage method in its process costing syatem. This month, the beginning inventory in the fint process. fepartment consisted of 600 units. The costs ond percentage complebion of these units in beginning inventory were: of of 7.800 units were started and 7,100 units were transferred to the second processing department during the month. The following costs urred in the first processing department during the month: ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. cost per equivalent unit for materiais for the month in the first processing department is closest to: Multiple Choice $11.31 $12.21