5. Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: 6,000 60% 20% $ $ Work in process, beginning Units in process Percent complete with respect to materials Percent complete with respect to conversion Costs in the beginning inventory Materials cost Conversion cost Units started during the month Units completed and transferred out during the month Costs added to production during the month Materials cost Conversion cost Work in process, ending Units in process Percent complete with respect to materials Percent complete with respect to conversion 78,200 3,600 ? 70,000 $ $ 286,600 216,000 8,000 75% 25% What was the cost per equivalent unit for conversion during the month? a. b. S5.45 $6.95 $4.00 $3.05 c. d