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) Plus Units started Units to account for 2.000 34.000 36,000 Less Ending Work in Process (50% complete) 4.000 Units completed The following costs are available for March Material Beginning Work in Process $ 11,800 Current cost Total cost 32.000 Conversion Cost Total Cost 65.000 $77.400 $13,700 04.500 $78.200 $ 25,500 130,100 $155.000 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