Luft 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:
- % Complete with respect
- Units to Conversion Costs
- WIP, Beg 6,000 90%
- Units started in June 58,000
- WIP, End 17,000 10%
According to the company's records, the conversion cost in beginning work in process inventory was $79,893 at the beginning of June. Additional conversion costs of $343,830 were incurred in the department during the month.What was the cost per equivalent unit for conversion costs for the month?