Beginning work in process inventory

Started into production during June

$13,000$

Percentage complete

Ending work in process inventory

$98,000$

$11,000$

$30\%$

According to the company's records, the conversion cost in beginning work in process inventory was

$$39,364$ at the beginning of June. Additional conversion costs of $$721,035$ were incurred in the

department during the month.

What was the cost per equivalent unit for conversion costs for the month? $($Round off to three decimal

places.$)$

a$.$ $$6\mathrm{.}615$

b$.$ $$7\mathrm{.}358$

c$.$ $$7\mathrm{.}361$

d$.$ $$7\mathrm{.}570$