Heat Corporation uses the weighted average method of process costing. They had the following unit information relating to their operations: February 28th WIP Units completed in March March 31st WIP Units 18,600 85,600 20,000 Their February 28th units were 10% complete with respect to overhead and had an overhead cost of $17,700. During March, a total of $839,880 costs were incurred for overhead. The March 31st units were 70% complete with respect to overhead. The overhead cost per equivalent unit for March is closest to: O $8.77 O $8.43 $8.59 $11.98 $8.61