Tori Company uses the FIFO method in its process costing system. The first processing department, the Soldering Department, started the month with 19,000 units in its beginning work-in-process inventory that were 70% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $103,150. An additional 70,200 units were started into production during the month. There were 25,000 units in the ending work-In-process inventory of the Soldering Department that were 80% complete with respect to conversion costs. A total of $567,125 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs? $8.079 $8.269 $7.565 $7.999