Diston Company uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 18,000 units in its beginning work in process inventory that were 15% complete with respect to conversion costs. The conversion cost in this beginning work in process inventory was $44,960. An additional 96,000 units were started into production during the month and 83,000 units were completed in the Welding Department and transferred to the next processing department. There were 31,000 units in the ending work in process inventory of the Welding Department that were 20% complete with respect to conversion costs. A total of $679,500 in conversion costs were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to:

a $8.310 b $6.118 c $7.078 d $8.122

Laurie Corporation uses the FIFO method in its process costing system. Department A is the first stage of Laurie Corporation's production process. The following information is available for conversion costs for the month of May for Department A: Units Work in process, beginning (25% complete with respect to conversion costs) 9,100 Started in May 51,000 Completed in May and transferred to Department B 49,000 Work in process, ending (60% complete with respect to conversion costs) 11,100 The equivalent units of production for conversion costs for the month are: a 53,385 units b 49,000 units c 55,825 units de 46,560 units