Section 1 Seved Help Save & Ext Submit Ebon Corporation uses the first in, first-out method in its process costing system. The first processing department, the Welding Department started the month with 18,300 units in its beginning work in process inventory that were 50% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $53.200. An additional 56,000 units were started into production during the month. There were 16,200 units in the ending work in process Inventory of the Welding Department that were 20% complete with respect to conversion costs. A total of $286,160 in conversion costs were incurred in the department during the month The cost per equivalent unit for conversion costs is closest to