Assume the following information: Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials $ 10,000 290,000 $ 300,000 Conversion $ 15,000 388,500 $ 403,500 Total $ 25,000 678,500 $ 703,500 If the equivalent units of production for conversion is 5,000 units using the weighted-average method, then what is the cost per equivalent unit for conversion? (Round your final answer to nearest whole dollar amount.) Multiple Choice O $81 O $78 O $141 $60