15)

Kansas Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Units Percent Complete with Respect to Conversion

Beginning work-in-process inventory 11,000 50%

Started into production during June 98,000

Ending work-in-process inventory 21,000 80%

According to the company's records, the conversion cost in beginning work-in-process inventory was $46,915 at the beginning of June. Additional conversion costs of $825,183 were incurred in the department during the month.

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