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		11,800			50	%
Started into production during June		100,000
Ending work-in-process inventory		22,600			80	%

According to the company's records, the conversion cost in beginning work-in-process inventory was $50,115 at the beginning of June. Additional conversion costs of $827,583 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.)

Multiple Choice

• $8.476.

• $6.978.

• $8.586.

• $8.181.