Park Company 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. Units % Complete w/Respect to Conversion Beginning work in process inventory.. 9800 90% Transferred in from the prior 46000 department during Jan.................. Completed and trasferr to the next 50700 dept. during Jan......................... Ending work in process inventory..... 5100 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $40,484 and a total of $213,890 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: A. $4.823 B. $4.186 C. $4.650 D. $4.590