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Darden Corporation uses the weighted-average method in its process costing system. The first processing...

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Accounting

Darden Corporation uses the weighted-average method in its process costing system.
The first processing department, the Welding Department, started the month with
21,000 units in its beginning work in process inventory that were 20% complete with
respect to conversion costs. The conversion cost in this beginning work in process
inventory was $24,600. An additional 74,000 units were started into production
during the month. There were 11,000 units in the ending work in process inventory of
the Welding Department that were 40% complete with respect to conversion costs. A
total of $568,000 in conversion costs were incurred in the department during the
month. The cost per equivalent unit for conversion costs for the month is closest to:
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