Watermelon 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. Amount Description Beginning work in process inventory: Units 830 units $12.300 Materials costs Conversion costs Materials percent complete Conversion percent complete Units started into production Units completed and transferred Materials cost added during the month Conversion cost added during the month Ending work in process inventory Units Materials percent complete Conversion percent complete $14,700 95% 65% 10.300 units 9.400 units $133.776 $210.148 4.700 units 80% 604 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? Ravioli Corporation reported the following data for the month of January: Beginning Balance Ending Balance Raw materials $18,700 $25,550 Work in process $30,020 $20,740 Finished goods $40,600 $54,330 Additional information: Description Amount Raw material purchases (all materials are direct) $31,000 Direct labor cost $20,000 Actual manufacturing overhead cost $57.300 Applied manufacturing overhead cost $60.500 What is the cost of goods manufactured for January closest to What is the adjusted cost of goods sold for January closest to