during january, the production department of a process operations system completed and transferred to finished goods a total of 71,000 units. at the end of january, 14,000 additional units were in process in the production department and were 45% complete with respect to conversion. the beginning inventory included conversion cost of $40,100 and the production department incurred conversion costs of $318,300 during january. compute the cost per equivalent unit for conversion for the department using the weighted-average method.