Sumter Corporation uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month:

Work in process, beginning:
Units in process		6,000
Percent complete with respect to materials		60	%
Percent complete with respect to conversion		20	%
Costs in the beginning inventory:
Materials cost	$	78,200
Conversion cost	$	3,600
Units started during the month		?
Units completed and transferred out during the month		70,000
Costs added to production during the month:
Materials cost	$	286,600
Conversion cost	$	216,000
Work in process, ending:
Units in process		8,000
Percent complete with respect to materials		75	%
Percent complete with respect to conversion		25	%

What was the cost per equivalent unit for conversion during the month?

		$4.00
		$6.95
		$3.05
		$5.45