Pilot Protectors manufactures pocket knives in three processes and uses process costing. All materials are added at the start of the Forming Department process. The following information is available for March production for the Forming Department: Beginning Work in Process (20% complete) 2,000 Plus: Units started 34,000 Units to account for 36,000 Less: Ending Work in Process (50% complete) 4,000 Units completed 32,000 Material The following costs are available for March: Conversion Cost Total Cost Beginning Work in Process $ 11,800 $ 13,700 $ 25,500 Current cost 65,600 64,500 130,100 Total cost $ 77,400 $78,200 $155,600 What is the cost per equivalent unit for conversion cost during March using the Weighted Average Method? $2.15 $2.30 $2.44 $2.17 $2.50