Eban corporation uses the fifo method in its process costing system. the first processing department, the welding department, started the month with 21,300 units in its beginning work in process inventory that were 50% complete with respect to conversion costs. the conversion cost in this beginning work in process inventory was $63,200. an additional 66,000 units were started into production during the month. there were 18,200 units in the ending work in process inventory of the welding department that were 20% complete with respect to conversion costs. a total of $306,160 in conversion costs were incurred in the department during the month. the cost per equivalent unit for conversion costs is closest to: