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Sony uses the weighted-average method to assign inventory costs. The following information is available for June in its Manufacturing Department: Units: Beginning Inventory: 33,000 units,

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Sony uses the weighted-average method to assign inventory costs. The following information is available for June in its Manufacturing Department: Units: Beginning Inventory: 33,000 units, 55% complete as to conversion. Units started and completed: 126,000. Units completed and transferred out: 159,000. Ending Inventory: 34,000 units, 30% complete as to conversion. Costs: Costs in beginning Work in Process - Conversion: $56,850. Costs incurred in February - Conversion: $607,150. Calculate the cost per equivalent unit of conversion

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