Wynia Corporation uses the weighted averoge method in its process costing system. The frst processing depertment, the Wolfirg Depertmucit started the month with 20 , boo units in its beginning woik in ptocess inwontory that wore 10%6 complete with respect to conversion costs. The convorsion cost in this beginning work in process iventory was $23,200 An additional 98,000 units were stanted into prodiction durng the month There were 31,000 units in the ending work in process inventory of the Welding Departenent that were 10% complete with respect to conwocsion costs A Alotal of $850.380 in conversion costs were ncurred in the depertment during the month. The cost per equivalent unit for comwersaon coets for the month is closest to \$11.036 \$9.991 \$7. 002 511.800