Darden corporation uses the weighted-average method in its process costing system. the first processing department, the welding department, started the month with 19,600 units in its beginning work in process inventory that were 10% complete with respect to conversion costs. the conversion cost in this beginning work in process inventory was $20,200. an additional 92,000 units were started into production during the month. there were 25,000 units in the ending work in process inventory of the welding department that were 70% complete with respect to conversion costs. a total of $844,880 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:
a. $8.486b. $9.965c. $8.738d. $9.200