1. A-Lumber Company uses the weighted-average method in its process costing system. Information for the month of June presented below:

	Units	Percentage Completion In Respect to Conversion Costs
Beginning WIP	12,000	90%
Started during June	18,000
Completed and Transferred Out	20,000
Ending WIP	10,000	40%

The conversion cost in beginning work in process inventory was $20,000 at the beginning of June. Additional conversion costs of $70,000 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month? A. $3.75 B. $3.00 C. $3.46 D. $4.40