Paceheca 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 Completo with Respect to Units Conversion Beginning work in process inventory 5,300 704 Transferred in from the prior department during January 59,200 Completed and transferred to the next department during January 57,000 Ending work in process inventory 7,500 The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $34,758 and a total of $559,454 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 401