Aqua Corporation uses the weighted average method in its process costing system. Cost data for its work in process department follow: Beginning work in process Costs added during the period Materials $ 67,000 $325,000 Conversion $148,000 $425,000 Assuming equivalent units of production for materials are 40,000 and for conversion are 30,000, the cost per equivalent unit for conversion during the period is closest to: O $14.17 O $10.71 $ 4.93 O $19.10