31. Clopack Company manufactures one product that goes through ono processing department called Mixing All raw materials are introduced at the start of work in the Moxing Department. The company uses the weighted average method to account for units and costs. Its Work in Process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June) Work in Process Mixing Department June 1 balance Materials Direct labor Overhead 42,000 Completed and transferred 136,480 to Finished Goods 87,500 105,000 June 30 balance 2 The June 1 work in process inventory consisted of 5 800 pounds with $22.280 in materials cost and $19,720 in conversion cost The June 1 work in process inventory was 100% complete with respect to materials and 60% complete with respect to conversion During June 38, 300 pounds were started into production. The June 30 work in process inventory consisted of 9,600 pounds that were 100% complete with respect to materials and 50% complete with respect to conversion Required: Compute the equivalent units of production for conversion Equivalent units of production for conversion