Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department: Direct materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 43,000 100% 60% Units started and completed 146,000 Units completed and transferred out 189,000 Ending work in process inventory 39,000 100% 30% Production cost information for the Molding department follows. Costs added this period Beginning work in process Direct materials Conversion. Direct materials $ 61,000 66,850 $127,850 $ 409,400 Conversion 617,150 1,026,550 Calculate the cost per equivalent unit of conversion