Howard Company has the following information for the current period for the Welding Department: Costs of beginning work-in-process: Direct materials Conversion costs Costs added during the period: Direct materials Conversion costs Equivalent units of production for: Direct materials Conversion - $30,000 27,000 270,500 95,800 15,500 units 9,200 units Using the weighted average method, what is the cost per equivalent unit for conversion costs?