Domingo 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: Percent Complete 50% 20% Cost $5,900 $2,100 Materials costs Conversion costs A total of 7,200 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 Conversion costs Cost $ 159,100 $ 120,800 The ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice O $19.76 0 $20.53 0 $21.22 0 $20.28 Hache Corporation uses the weighted average method in its process costing system. The first processing department, the Welding Department, started the month with 17,200 units in its beginning work in process inventory that were 20% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $7,640. An additional 89,400 units were started into production during the month and 92,400 units were completed in the Welding Department and transferred to the next processing department. There were 14,200 units in the ending work in process inventory of the Welding Department that were 90% complete with respect to conversion costs. A total of $202,800 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to: Multiple Choice O $1.985 $1.985 O $2.220 O $2.001 O $2.294