Garrison Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work-in-process inventory 600 $ 6,600 $ 2,700 Units in beginning work-in-process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Materials costs added during the month Conversion costs added during the month Ending work-in-process inventory $ 102,200 $259,200 Units in eriding work in process in Percen ventory 1,500 55% 10% t complete with respect to materlals Percerit complete with respect to coriversion 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. The cost per equivalent unit for conversion costs for the first department for the month is closest to: O s42.49 O $43.96 O $45.00 O $41.87