2 points 900 O&M Inc. manufactures and antacid product that passes through two departments. Data for June for the first department as follow: Units Material Conversion Work in process inventory, June 1...... $8,000 $7,800 Work in process inventory, June 30.... 2,000 Cost added during the period $115,800 $145,800 Units transferred to the next department 6,000 Units started into production 7.100 The beginning work in process inventory was 60% complete with respect to materials and 40% completed with respect to conversion. The ending work in process inventory was 58% complete with respect to material and 35% with respect to conversion How much is the cou por equivalent unit for conversion for the month in the first processing department