Compute the conversion cost per equivalent unit for the Production department using the weighted$-$average method.

$$UnitsDirect Materials Percent CompleteConversion Percent CompleteBeginning work in process inventory$29,000100\%35\%$Units started and completed$130,000$Units completed and transferred out$159,000$Ending work in process inventory$21,000100\%70\%$

Production cost information for the Production department follows.

Beginning work in process$$Direct materials$ $96,500$Conversion$55,100$$ $151,600$Costs added this period$$Direct materials$ $256,000$Conversion$579,300$$ $835,300$

Multiple Choice

$$3\mathrm{.}99.$

$$3\mathrm{.}34.$

$$4\mathrm{.}46.$

$$3\mathrm{.}64.$

$$3\mathrm{.}65.$