Paceheco Corporation uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the departments operations in January.

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	5,950	70%
Transferred in from the prior department during January	59,850
Completed and transferred to the next department during January	57,650
Ending work in process inventory	8,150	40%

The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $35,408 and a total of $560,104 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:

Multiple Choice

a - $9.777

b - $9.615

c - $8.571

d - $9.816