Assume the following information: Percent Complete Milling Department Units Materials ConversionBeginning work in process Inventory 200 40% 30%Units started into production during March 6200 Units completed during the period and transferred to the next department 5800 100% 100%Ending work in process Inventory 600 70% 60% Milling Department Materials ConversionsCost of beginning work in process inventory 10,000 15000 Costs added during the period 282000 385000 Total cost $292,000 400,000 Using the weighted average method, the cost per equivalent unit for materials is closest to:. A. $46.95 B. $44.95 C. $50.35 D. $43.35