Breckenridge Corporation manufactures a part in a single production process in Department B. The company reports the following nformation about conversion costs for June: Work-in-process ending inventory was 45 percent complete with respect to conversion costs. Brechenridge uses fIFO for product costing. Pequired: a-1. Compute the equivalent units for conversion costs. a-2. Compute the cost per equivalent unit for conversion costs. a-3. What was the conversion cost of work-in-process imventory in Department B on June 30 ? b. What were the conversion costs per equivalent unit produced last period and this period, respectively? Complete this queation by entering your anwwers in the tabs below. Compute the equivalent units for conversion conts