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Barker Corporation uses the weighted-average method in its process costing system. The following data is available for one processing department for May Percent Completed Units Materials Conversion Work in process, May 130,000 Work in process, May 31 90% 75% 80% 60% 40,000 200,000 units were added in the month of May and 190,000 units were completed and transferred to the second processing department during the month. The following cost data is available for the first processing department for May: Materials Conversion Work in process, May 1 67,800 $ 30,200 Costs added during May S 579,000 $ 248,000 1) What are the equivalent units for materials costs for the month in the first processing department? A) 184,000 B) 190,000 C) 217,000 D) 220,000 2) The cost per equivalent unit for materials for the month in the first processing department is: A) $1.30 B) $2.54 C) $2.94 D) $3.10