Timekeeper 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 materlals are added at the beginning of the production process. Conversion costs are alfocated evenly throughout production. Timekeeper 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$)$

Units started during June

Work in process, ending inventory:

$1040$ units

Direct materials complete$)$

Conversion costs $(85\%$ complete$)$

Costs for June $2017$:

Work in process, beginning inventory:

Direct materials

Conversion costs

Direct materials costs added during June

Conversion costs added during June

$$92,500$

$$138,500$

$$603,000$

$$403,500$

What is the conversion cost per equivalent unit in June?

A$)$ $$354\mathrm{.}51$

B$)$ $$482\mathrm{.}99$

C$)$ $$659\mathrm{.}27$

D$)$ $$387\mathrm{.}14$