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 Completed and transferred to the next department during January 57,800 Ending work in process inventory 8,300 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $35,558 and a total of $560,254 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