The following information is available for Department X for the month of August:Work in process, August 1:Materials$ 8,480Conversion costs$15,900Costs added during August:Materials$29,680Conversion costs$26,500Equivalent units of production (weighted average):Materials4,240Conversion5, 300Department X's cost per equivalent unit with respect to conversion, using the weighted average method would be:

$8

Explanation:

The computation of the cost per equivalent unit with respect to conversion is shown below:

= Total cost ÷ conversion equivalent units of production

where,

Total cost equal to

= Beginning Work in process cost of conversion + cost added in conversion

= $15,900 + $26,500

= $42,400

And, the conversion equivalent units of production is 5,300 units

So, the cost per equivalent unit is

= $42,400 ÷ 5,300 units

= $8

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