Answer:
the cost per equivalent unit for conversion costs for the month is $ 6.256 (round off to three decimal places)
Explanation:
The Concept of Equivalent units measures the number of units of output in terms of percentage completion of a certain input element.
In this question we  are required to find the cost per equivalent unit for conversion costs.
Step 1 Find the Total conversion costs for the period.
Conversion cost in this beginning work in process inventory $19,200
Conversion costs incurred in the  during the month              $383,060 
Total conversion costs for the period                                      $402,260
Step 2 Find the Total Equivalent units
Hint : First find the Units Completed
Units Completed = 10000+6000-19000
                             =  51,000
<u> Total Equivalent units</u>
Units Completed (  51,000 × 100 %)                  = 51,000
Closing Work In progress (  19,000 × 70 %)      =13,300
Total Equivalent units                                         =64,300
Step 3 Find cost per equivalent unit for conversion costs
cost per equivalent unit = Total conversion costs / Total Equivalent units
                                           =  $402,260 / 64,300
                                           =  $ 6.256 (round off to three decimal places)