Yoder Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning: Units in process.. 40,000 Percent complete with respect to materials. 70% Percent complete with respect to conversion. 60% Costs in the beginning inventory: Materials cost $8,200 Conversion cost $4,800 Units started into production during the month 750,000 Units completed and transferred out during the month 760,000 Costs added to production during the month: Materials cost $262,000 Conversion cost $149,000 Work in process, ending: Units in process 30,000 Percent complete with respect to materials..... 40% Percent complete with respect to conversion.. 30% How much cost, in total, is assigned to the ending work in process inventory?

$2,600

$6,000

$15,000

$5,400

What was the cost per equivalent unit for materials during the month?

$0.30

$0.25

$0.20

$0.35