2. The Brown Company uses the weighted-average method in its process costing system. The following data pertain to operations in the first processing department for a recent month: Work in process, beginning: Units in process... Percent complete with respect to materials.. Percent complete with respect to conversion 6,000 60% 20% Costs in the beginning inventory Units started during the month. Costs added to production during the month: Work in process, ending: Materials cost Conversion cost $78,200 $3,600 Units completed and transferred out during the month...000 $286,600 Materials cost Conversion cost $216,000 Units in process. Percent complete with respect to materials... Percent complete with respect to conversion.. 8,000 75% 25% a. What were the equivalent units of production for conversion cost during the month? Ans units b. What was the cost per equivalent unit for conversion cost during the month? Ans: S c. Compute the total conversion cost of ending work in process inventory. Ans: $ d. How many units were started during the month? Ans: units