livingston company uses process costing to account for the production of elastic bands. all direct materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. beginning inventory consisted of $16,600 in materials and $10,600 in conversion costs. april costs were $74,600 for materials and $82,600 for conversion costs. during april 10,600 units were completed. ending work in process inventory was 6,600 units (100% complete for materials, 50% for conversion). the cost per equivalent unit for conversion costs using the weighted-average method would be: