A company uses a process cost accorinting system using the weighted average cost flow assumption. Its Assembly Department's beginning work in process inventory consisted of $50,000$ units, $75\%$ complete with respect to direct labor and manufacturing overhead. The department started and finished $127,500$ units this period. The ending work in process inventory consists of $40,000$ units that are $25\%$ complete with respect to direct labor and manufacturing overhead. All direct materials are added at the beginning of the process. The department incurred direct labor costs of $$240,000$ and manufacturing overhead costs of $$320,000$ for the period. The conversion cost per equivalent unit is:

$$3\mathrm{.}294.$

$$3\mathrm{.}733.$

$$3\mathrm{.}200.$