QUESTION 18 Pebbles Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2.200 units. The costs and percentage completion of these units in beginning inventory were: Cost Percent Complete Materials costs Conversion costs 3,500 A total of 1.600 units were started and 7,500 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 160,500 Conversion costs 122.00 The ending inventory was complete with respect to materials and complete with respect to conversion costs The cost per equivalent unit for materials for the month in the first processing department is closest to 3.$16.19 b. $15.48 $12.13 od. $14.86