2:17:04 TB MC Qu. 03-164 (Algo) During January, the production... During January, the production department of a process operations system completed and transferred to finished goods a total of 50,000 units. At the end of January, 10,000 additional units were in process in the production department and were 70% complete with respect to conversion. The beginning inventory included conversion cost of $41,000 and the production department incurred conversion costs of $325,500 during January. Compute the cost per equivalent unit for conversion for the department using the weighted-average method. Multiple Choice $6.43 $7.33. D