(Algo) Equivalent hits for conversion costs: Electric Automotive Group Electric Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Electric's most popular engine, the "Atomic 8". Beginning work-in-process (40% completed) Transferred-in Normal spoilage Abnormal spoilage 372 units 1,580 units 90 units 90 units 1,380 units Good units transferred out Ending work-in-process (25% completed) Conversion costs in beginning inventory 392 units $ 178,500 Current conversion costs $ 703,556 Electric Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question: What are the equivalent units for conversion costs?