Lucas 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 900 $ 9,600 $7,700 Percent complete with respect to materials 60% 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: Unite in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion The cost per equivalent unit for conversion costs for the first department for the month is closest to 45 8,100 6,900 $ 115,800 $ 120,500 2,100 758 201