Lucas Corporation uses the weighted average method in its process costing system. Data concering the first processing department for the most recent month are listed below 900 59.600 $ 7.700 50 8,100 Beginning work in process inventory 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 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 Percent complete with respect to materials Percent complete with respect to conversion 6.900 $115.00 $120,500 The cost per equivalent and for conversion costs for the test department for the O O O Lucas Corporation uses the weighted average method in its process costing system. Data concerning the Beginning work in process inventory: 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 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 Percent complete with respect to materials Percent complete with respect to conversion 900 $ 9,600 $ 7,700 60% 45% 8,100 6,900 $115,800 $120,500 2,100 75% 20% The cost per equivalent unit for conversion costs for the first department for the month is closest to: Multiple Choice o $16.46 O $17.51