29) Nebraska Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 28,000 units in its beginning work-in-process inventory that were 30% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $54,820. An additional 100,000 units were started into production during the month. There were 31,000 units in the ending work-in-process inventory of the Welding Department that were 20% complete with respect to conversion costs. A total of $777,970 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? (Round your answer to 3 decimal places.) A) $8.070. B) $8.577. C) $7.780. D) $5.685