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Larner Company uses the FIFO method in its process costing system. Operating data for the first processing department for the month of June appear below:

Larner Company uses the FIFO method in its process costing system. Operating data for the first processing department for the month of June appear below:
Units Percentage complete
Beginning work in process inventory 34,00040%
Started into production during June 82,000
Ending work in process inventory 19,00020%
According to the company's records, the conversion cost in beginning work in process inventory was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the department during the month.
What was the cost per equivalent unit for conversion costs for the month? (Round your answers to two decimal places.)
Group of answer choices
6.87
6.43
6.78
6.71

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