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Abis Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs $6,000 50% Conversion costs $9,900 30% A total of 9,200 units were started and 8,200 units were transferred to the second processing department during the month The following costs were incurred in the first processing department during the month: Materials costs $113,900 Conversion costs $322,500 The ending inventory was 80% complete with respect to materials and 20% complete with respect to conversion costs. 7. The cost per equivalent unit for materials for the month in the first processing department is closest to: a. $11.39 b. $12.44 c. $11.82 d. $11.99 8. Given that the cost per equivalent unit for conversion costs for the first department for the month is $38.83. The total cost transferred from the first processing department to the next processing department during the month is closest to: a. $512,700 b. $452,300 c. $420,414 d. $436,400