Mullins Corporation uses the first-in, first-out method in its process costing system. Data concerning the first processing department for the most recent month are listed below: 
The cost per equivalent unit for conversion costs for the first department for the month is closest to:
Definitions:
Standards and Methods
Established procedures and guidelines designed to achieve consistency, reliability, and quality in executing tasks or manufacturing products.
Legal Person
An individual or organization that has legal rights and obligations, including the ability to enter into contracts, sue, and be sued.
Civil Legal Capacity
The ability of an individual to enter into legal agreements and contracts and to sue or be sued.
Civil Obligations
Duties or responsibilities recognized by civil law that require an individual or entity to act or abstain from acting in a certain way.
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