Ibarra Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: 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.

Ibarra Corporation uses the weighted-average 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:
Units in beginning work in process inventory	800
Material Costs	$7,700
Conversion Costs	$3,500
Percent complete with respect to materials	60%
Percent complete with respect to conversion	10%
Units started into production during the month	7,800
Units transferred to the next department during the month	6,800
Materials costs added during the month	$101,100
Conversion costs added during the month	$271,100
Ending work in process inventory:
Units in ending work in process inventory	1,800
Percent complete with respect to materials	80%
Percent complete with respect to conversion	15%

What are the equivalent units for conversion costs for the month in the first processing department? A. 7,070 B. 6,800 C. 8,600 D. 270

The cost per equivalent unit for materials for the month in the first processing department is closest to: A. $11.76 B. $13.20 C. $12.65 D. $12.27