Strawberry Company uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Description Amount Beginning work in process inventory: Units 720 units Materials costs $10,100 Conversion costs $12,400 Materials percent complete 90% Conversion percent complete 60% Units started into production 9,200 units Units completed and transferred 8,300 units Materials cost added during the month $122,900 Conversion cost added during the month || Ending work in process inventory: Units 3,600 units Materials percent complete 65% Conversion percent complete 55% What are the equivalent units for conversion? What is the cost per equivalent unit for materials? What is cost of ending work in process closest to