Joos 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. Materials costs.. Conversion costs Percentage complete with respect to materials. Percentage complete with respect to conversion.. Units started into production during the month. Units transferred to the next department during the month. Materials costs added during the month.. Conversion costs added during the month.. Ending work in process inventory: Units in ending work in process inventory.. 600 $7,300 $2,300 50% 10% 9,400 8,600 $196,300 $315,800 1,400 70% Percentage complete with respect to materials. Percentage complete with respect to conversion.. 40% 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: $31.81 $34.73 $34.48 $36.47