Question 9 (5 points) SIMPly 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: Units Materials Conversion Beginning work in process inventory: Units in beginning work in process inventory 900 Costs in work in process inventory $11,200 $9,800 Percent complete 60% 40% Units started into production during the month 7,100 Units transferred to the next department during 6,000 the month the month Costs added during the month $115,800 $145,800 Ending work in process inventory: Units in ending work in process inventory 2,000 Percent complete 55% 35% The cost per equivalent unit for materials for the month in the first processing department is closest to: 1) $16.31 2) $17.89 3) $14.48 4) $15.88