D) 55,000 The costing system. 6) Pac Corporation uses the weighted-average method in its process Molding Department is the second department in its production process. T summarize the department's operations in January The data belovw Units Percent Complete with Respect to Conversion Beginning work in process inventory 5,100 59,000 70% Transferred in from the prior department during January Completed and transferred to the next department during 56,800 January Ending work in process inventory 7,300 40% The accounting records indicate that the conversion cost that had been assigned to beginning cess inventory was $34,558 and a total of $559,254 in conversion costs were incurred in the department during January. The cost per equivalent unit for conversion costs for January in the Molding Department is closest to: A) $9.479 B) $9.943 C) $9.680 D) $8.435