2. Pure Spring Water Company bottles spring water. The spring water first undergoes filtration in Department 1 and is eventually bottled in Department 2. A quantity schedule for May 2011 follows:

DEPARTMENT 1 DEPARTMENT 2

Units started in process 110,000 Units received from department 1 80,000

Units transferred to Department 2 80,000 Units transferred to finished stock 61,400

Units in process, end 30,000 Units in process, end 18,600

Units in process at the end in both departments are 72%.

1. In Department 2, what is the equivalent production for conversion costs?