10. Juneau Company uses a process cost accounting system. During September, its milling department's conversion costs were direct labor $57,000 and estimated factory overhead cost $23,000. Juneau's cost accountant uses one work in process (WIP) inventory account for cach processing department. The milling dept.'s equivalent units for conversion costs were 250,000 units in September a) Prepare the journal entry (or entries) for the Milling Department's conversion costs. b) Calculate the Milling Department's conversion cost per equivalent unit for September (round to nearest $0.00)