Wayfair Processing has two departments in its process costing system. The Testing Department is the second department in its production process. The data below summarize the Testing Department's operations in April. Percent Complete with Respect to Conversion 70% Beginning work in process inventory Transferred in from the prior department during April Completed and transferred to the next department during April Ending work in process inventory Units 5,600 59,500 57,300 7,800 40% The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $35,058 and a total of $559,754 in conversion costs were incurred in the department during January. What is the cost per equivalent unit for conversion costs for April in the Testing Department? Multiple Choice $8.515 O O $9.845 $9.760 O $9.559