Great Pasta Company manufactures a single product that goes through two processes mixing and cooking. The following data pertains to the Mixing Department for September.

Work-in-process Inventory September 1	38,000	units
Conversion complete	70%
Work-in-process inventory September 30	22,000	units
Conversion complete	50%
Units started into production in September	100,000
Units completed and transferred out	?	units
Costs
Work-in-process inventory September 1
Material P	$ 167,000
Material Q	153,000
Conversion	167,000
Costs added in September
Material P	$ 251,000
Material Q	230,000
Conversion	494,200

Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process.

Cost per equivalent unit for conversion under the weighted-average method is calculated to be:

Group of answer choices

$2.78.

$4.64.

$3.03.

$2.32.

$5.21.