Evingston Co. unes process costing to account for the production of elastic bands. Direct materials are added at the beginning of the process and conversion coth e incurred uniformly throughout the process. Beginning inventory consisted of $15.200 in materials and $9,200 in conversion costs. April costs were $72.200 for meriah and $81,200 for conversion costs. During April 9.200 units were completed. Ending work in process inventory was 5.200 units (100% complete for materiah 50% for conversions. The cost per equivalent unit for conversion costs using the weighted average method would be Muto Choce 5766 O 5192 $15.12 3686