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Nebraska Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 31,000 units in

Nebraska Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 31,000 units in its beginning work-in-process inventory that were 40% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $57,820. An additional 103,000 units were started into production during the month. There were 34,000 units in the ending work-in-process inventory of the Welding Department that were 20% complete with respect to conversion costs. A total of $807,970 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month?

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