221 Process Costing Charles Mack: Attempt 1 Question 6 (10 points) Easton Company, on March 1, 2021 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Easton started into production 14,000 units. At the end of the month there were 7,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 70% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP: Direct Material $20,000 Direct Labor 12,000 Factory Overhead 25,000 Easton uses the weighted-average process costing method. Use this information to determine the conversion cost per equivalent unit for the month of March. (Round your answer to the closest cent per unit)