Hache Corporation uses the weighted$-$average method in its process costing system. The first processing department,

the Welding Department, started the month with $17,950$ units in its beginning work in process inventory that were $20\%$

complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was

$$8,240.$ An additional $90,900$ units were started into production during the month and $93,900$ units were completed in

the Welding Department and transferred to the next processing department. There were $14,950$ units in the ending

work in process inventory of the Welding Department that were $90\%$ complete with respect to conversion costs. A total

of $$204,300$ 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

$$2\mathrm{.}295$

$$2\mathrm{.}060$

$$1\mathrm{.}980$

$$2\mathrm{.}369$