Sumter Company 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 materials...75%
- Percent complete with respect to conversion...25%
What was the cost per equivalent unit for conversion during the month?