Salmont Corporation uses the FIFO method in its process costing system. The company reported 29,000 equivalent units of production for materials last month. The company's beginning work in process inventory consisted of 8,000 units, 30% complete with respect to materials. The ending work in process inventory consisted of 6,000 units, 60% complete with respect to materials. The number of units started during the month was:

• 27,800 units

• 27,800 units

• 29,400 units

• 25,800 units

Darden Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 19,800 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $20,700. An additional 93,000 units were started into production during the month. There were 26,000 units in the ending work in process inventory of the Welding Department that were 70% complete with respect to conversion costs. A total of $845,880 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

• $10.800

• $8.253

• $9.981

• $10.086