Dewey Company uses the weighted-average method in its process-costing system. The first processing department, the Welding Department, started the month with 37,000 units in its beginning work-in-process inventory that were 30% complete with respect to conversion costs. The conversion cost in this beginning work-in-process inventory was $63820. An additional 109,000 units were started into production during the month. There were 40,000 units in the ending work-in-process inventory of the Welding Department that were 15% complete with respect to conversion costs. A total of $867,970 in conversion costs were incurred in the department during the month.

What would be the cost equivalent unit for conversion costs for the month?

a. 8.320

b. 8.782

c. 5.615

d.7.963