den Corporation uses the weighted$-$average method in its process costing system. The first processing department, the Welding partment, started the month with $21,800$ units in its beginning work in process inventory that were $10\%$ complete with respect to version costs. The conversion cost in this beginning work in process inventory was $$25,700.$ An additional $103,000$ units were sta production during the month. There were $36,000$ units in the ending work in process inventory of the Welding Department that $v$ complete with respect to conversion costs. A total of $$855,880$ in conversion costs were incurred in the department during the ost per equivalent unit for conversion costs for the month is closest to: