Answer:
Cost per equivalent unit for conversion costs for the month  = $8.262
Explanation:
The weighted average cost of valuation does not separate the opening inventory from the units newly introduced when accounting for completed units in a production period.
To determine the cost per equivalent units using Weighted Average Method, follow the steps below:
<em>Step 1: Determine the equivalent Unit</em>
Completed units = 25000+ 97000- 28000 = 94000
                                              Workings                 Equiva. Units
Completed units    94000       (94000 *100%)    =  94,000
Closing WIP            28000      (28,000 * 10%)  =     2,800
Total Equivalent units                                         96,800.00                    
<em>Step 2 : calculate total conversion cost </em>
= 51820+747970= 799,790.00 
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<em>Step 3 = Cost per Equivalent unit per conversion cost</em> 
Cost per unit = Total conversion cost/total Equivalent units
                      = 799,790.00 / 96,800.00
                      = $8.262
 Cost per equivalent unit for conversion costs for the month  = $8.262