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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

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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 department's operations in January Percent Complete with Respect to Conversion Units 5,750 59,650 Completed and transferred to the next department during January57,450 7,950 Beginning work in process inventory Transferred in from the prior departnent during January 70% Ending work in process inventory 40% The eccounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $35.208 and total of $559,904 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

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