A company uses the weighted-average method for inventory costing. At the beginning of the period, it reported the following data: Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory The production department data related to conversion costs follows: Costs of beginning work in process Costs added this period Compute the conversion cost per equivalent unit. Units 30,000 187,000 Multiple Choice 185,000 32,000 $ 119,000 746,825 Conversion Percent Complete 40% 75%

The production department data related to conversion costs follows