A1 Co. uses the weighted-average method for process costing. The Mixing Department had 36,000 units in its beginning WIP inventory that were 40% complete with respect to conversion costs. The conversion cost in this beginning WIP inventory was $62,820. An additional 108,000 units were started by the department into production during the month. There were 39,000 units in the ending WIP inventory of the department that were 10% complete with respect to conversion costs. A total of $857,970 in conversion costs were incurred in the department during the month.

What would be the departments cost per equivalent unit for conversion costs for the month?

A.$8.46

B.$8.76

C.$7.94

D.$5.70

E.$6.87