Tori Company uses the FIFO method in its process costing system. The first processing department, the Soldering Department, started the month with 18,000 units in its beginning work-in-process inventory that were 80% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $102,150. An additional 69,100 units were started into production during the month. There were 24,000 units in the ending work-in-process inventory of the Soldering Department that were 90% complete with respect to conversion costs. A total of $566,125 in conversion costs were incurred in the department during the month. What would be the cost per equivalent unit for conversion costs? (Round your answer to 3 decimal places.) Multiple Choice $7.659. $8.053 O $8.193. O O O $8.311