Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 21,000 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 $23,700. An additional 99,000 units were started into production during the month. There were 32,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $851,880 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

• $11.286

• $12.000

• $7.931

• $9.993