Question 13 estion 13 of 16 2 points Save Answer O & M Inc. manufactures and antacid product that passes through two departments. Data for June for the first department as follow: Units Material Conversion Work in process inventory, June 1 ...... 900 $8,000 $ 7,800 Work in process inventory, June 30..... 2,000 Cost added during the period $115,800 $145,800 Units transferred to the next department 6,000 Units started into production 7,100 The beginning work in process inventory was 60% complete with respect to materials and 40% completed with respect to conversion. The ending work in process inventory was 55% complete with respect to material and 35% with respect to conversion. How much is the cost per equivalent unit for conversion for the month in the first processing department