Question: Kansas Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Kansas Company uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below:

Units Percent Complete with Respect to Conversion
Beginning work-in-process inventory 13,000 50 %
Started into production during June 103,000
Ending work-in-process inventory 25,000 80 %

According to the company's records, the conversion cost in beginning work-in-process inventory was $54,915 at the beginning of June. Additional conversion costs of $831,183 were incurred in the department during the month.

What was the cost per equivalent unit for conversion costs for the month? (Round your answer to 3 decimal places.)

$7.983.

$8.560.

$8.670.

$7.044.

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