5-33. David Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 20,000 units that were 80% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $123,200. An additional 65,000 units were started into production during the month. There were 19,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $389,250 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 answers to three decimal places) A. $4.634. B. $5.988. C. $7.547. D. $7.700. 6- 34. Larner 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: Percentage complete Beginning work in process inventor24.000 Started into production during June 16.000 Ending work in process entory 19,000 20% According to the company's records, the conversion cost in beginning work in process inventory was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month? (Round your answers to three decimal places.) A. $5.575. B. $6.806. C. $6.892. D. $7.090