Luft Company Uses the Weighted-Average Method in Its Process Costing

Multiple Choice

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:
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? (Round off to three decimal places.)

A) $8.070
B) $7.891
C) $5.928
D) $4.584