assume the following information: milling department units percent complete materials conversion beginning work in process inventory 200 40% 30% units started into production during march 6,200 units completed during the period and transferred to the next department 5,800 100% 100% ending work in process inventory 600 70% 60% milling department materials conversion cost of beginning work in process inventory $ 10,000 $ 15,000 costs added during the period 291,000 385,000 total cost $ 301,000 $ 400,000 using the weighted-average method, the cost per equivalent unit for materials is closest to: