Guo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 500 units. The costs and percentage completion of these units in beginning inventory were: A total of were started and 9, 100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: The ending inventory was 85% with respect to materials and 75% complete witl complete respect to conversion costs. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: $51, 613 $68, 81 $58, 495 $54, 300 Stay Corporation uses the weighted-average method in its process costing system. The company's ending work in process inventory consists of 8,000 units, 60% complete with respect to materials and 80% complete with respect to conversion costs. If the total cost in this inventory is $200,000 and if the cost for materials is $16 per equivalent unit for the period, the conversion cost per equivalent unit of the production for the period must $25.67 $19.25 $160.. $31.25