Mineer Inc. manufactures clocks on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Mineer Inc. uses weighted average costing. Data for the Assembly Department for June 2017 are: Work in process, beginning inventory 390 units Direct materials (100% complete) Conversion costs (50% complete) 1040 units 200 units Units started during June Work in process, ending inventory: Direct materials (100% complete) Conversion costs (85% complete) Costs for June 2017: Work in process, beginning inventory: Direct materials $92,500 Conversion costs $138,500 Direct materials costs added during June $603,000 Conversion costs added during June $403,500 What is the conversion cost per equivalent unit in June? $482.99 O $387.14 $659.27 O $354.51