The beginning inventory was $70\%$ complete for materials and $30\%$ complete for conversion costs. The ending inventory was $90\%$ complete for materials

and $50\%$ complete for conversion costs.

Costs pertaining to the month of March are as follows:

Beginning inventory costs are: materials, $$44,400$; conversion cost $$30,500.$

Costs incurred during March are: materials used, $$588,000$; conversion cost $$624,000.$

Using the weighted average method, the equivalent unit conversion cost, rounded to $2$ decimal places, for March is

$$6\mathrm{.}00.$

$$5\mathrm{.}13.$

$$5\mathrm{.}95.$

$$6\mathrm{.}23.$