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Sunny Inc. uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in

Sunny Inc. uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory. These units were 10% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $16,200. An additional 84,000 units were started into production during the month. 17,000 units were in the ending work in process inventory of the Welding Department. These units were 70% complete with respect to conversion costs. A total of $836,880 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs for the month?

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