Question: Eban Corporation uses the FIFO method in its process costing system. The first processing department, the Welding Department, started the month with 2 2 ,

Eban Corporation uses the FIFO method in its process costing
system. The first processing department, the Welding Department,
started the month with 22,200 units in its beginning work in
process inventory that were 50% complete with respect to conversion
costs. The conversion cost in this beginning work in process
inventory was $66,200. An additional 69,000 units were started into
production during the month. There were 18,800 units in the ending
work in process inventory of the Welding Department that were 20%
complete with respect to conversion costs. A total of $312,160 in
conversion costs were incurred in the department during the
month.The cost per equivalent unit for conversion costs is closest
to:

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