David Company uses the weighted-average method in its process costing system. The first processing department, the WeldingDepartment, started the month with20,000 units that were 80% complete with respect to conversion costs. The conversion cost in thisbeginning work-in-process inventory was $123,200. An additional 65,000 units were started into production during the month. There were 19,000 units in the ending work-in-process inventory of the Welding Department that were 10% complete with respect toconversion costs. A total of $389,250 in conversioncosts were incurred in the department during the month.What would be the cost per equivalent unit for conversion costs for the month?