cost per equivalent unit for converesion 458921

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Sumter Company 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…6,000

Percent complete with respect to materials…60%

Percent complete with respect to conversion…20%

Costs in the beginning inventory:

Materials cost…$78,200

Conversion cost…$3,600

Units started during the month…?

Units completed and transferred out during the month…70,000

Costs added to production during the month:

Materials cost…$286,600

Conversion cost…$216,000

Work in process, ending:

Units in process…8,000

Percent complete with respect materials…75%

Percent complete with respect to conversion…25%

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

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