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Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 19,200 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $19,200. An additional 90,000 units were started into production during the month. There were 23,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $842,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

Multiple Choice

• $9.486

• $10.200

• $8.427

• $9.975