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 completed and transfered out. The conversion cost in this beginning work in process inventory was $44,820. An additional 90,000 units were started into production during the month. There were 21,000 units in the ending work in process inventory of the Welding Department that were 10% complete with respect to conversion costs. A total of $677,970 in conversion costs were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.)
	A.	8.11	YES
	B.	8.30	NO
	C.	7.53	NO
	D.	6.11	NO
Worksheet to use:
		Conversion
	Physical Units	% Complete	EUP
BWIP						UNITS
S/C					TO
EWIP					(BWIP)
EUP =					= S/C
					-OR-
Costs:					STARTED
Beginning					(EWIP)
Started (Added this period)					= S/C
Costs to Account for:
Cost per EU [Costs to account for / EUP]:
TO
EWIP
Costs Accounted for: