Puri 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:
Complex Natural Product
A compound derived from natural sources that has a complicated molecular structure.
Synthesis
The process of combining simpler substances chemically to form more complex substances, typically observed in chemical and materials science fields.
Methyl Vinyl Ketone
An organic compound with the formula CH2=CHCOCH3, utilized in the manufacture of polymers and organic synthesis.
Robinson Annulation
A chemical reaction used in organic chemistry to create rings, specifically utilizing a Michael addition followed by an aldol condensation.
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