ABC 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 Units Respect to Conversion Beginning work in process inventory 5,100 70% Transferred in from the prior department during January 59,000 Completed and transferred to the next department during January 56,800 Ending work in process inventory 7,300 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $34,558 and a total of $559,254 in conversion costs were incurred in the department during lanuary. The cost per equivalent unit for conversion costs for lanuary in the Molding Department is closest to