(Appendix 4A) Qart Company uses the FIFO method in its process costing system.Operating data for the Cutting Department for the month of March appear below: 
According to the company's records,the conversion cost in beginning work-in-process inventory was $1,656 at the beginning of March.Additional conversion costs of $129,960 were incurred in the department during the month.
What would be the cost per equivalent unit for conversion costs for March on the Cutting Department's production report? (Round off to three decimal places.)
Definitions:
Standard Deviation
Standard deviation is a measure of the dispersion or spread of a set of data points relative to its mean, indicating how spread out the data points are.
Mean
The arithmetic average of a set of numbers, calculated by adding them together and dividing by the number of values.
Highest Score
The maximum value or score observed in a set of data.
Lowest Score
The smallest or minimal value in a set of data or scores.
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