The answer is "B" How??

ABC Corporation uses the weighted-average method in its process costing system. The Molding Department is the first department in its production process. The data below summarize the department's operations in January. The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $36,000 and a total of $411,900 in conversion costs were incurred in the department during January. Units 5,100 59,000 Percent Complete with Respect to Conversion 70% Beginning work in process inventory Units started during January ding work in process invento etost pef equValet unit for conversion costs for January in tie Molding Department is: A) $7.00 B) $7.50 C) $7.65 D) $8.00