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4 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. Beginning work in process inventory 6,100 70% Transferred in from the prior department during January 60,000 Completed and transferred to the next department during January 5?,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 $35,553 and a total of $560254 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: \fThe Richmond Corporation uses the weighted-average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 21,800 units. The units in the ending work in process inventory were 100% complete with respect to materials and 50% complete with respect to labor and overhead. If the cost per equivalent unit for August was $3.70 for materials and $5.20 for labor and overhead, the total cost assigned to the ending work in process inventory was: