WILT U use process costing? (b) Lumdal Company uses the weighted average method in its process costing system. Operating data for the first processing department for the month of June appear below: Units Percentage complete Beginning work in process inventory ......... 10,000 90% Started into production during June .............. 75,000 Ending work in process inventory .................. 17,000 40% According to the company's records, the conversion cost in beginning work in process inventory was $77,490 at the beginning of June. Additional conversion costs of $552,062 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month