Breckenridge Corporation manufactures a part in a single production process in Department B$.$ The company reports the following information about conversion costs for June:

Units Conversion Costs

WIP at June $1(73\%$ complete$)60,000$ $ $140,600$

Units started and costs incurred during June $320,000947,675$

Units completed and transferred to finished goods during June $270,000?$

Work$-$in$-$process ending inventory was $53$ percent complete with respect to conversion costs. Breckenridge uses FIFO for product costing.

Required:

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 inventory in Department B on June $30?$

b$.$ What were the conversion costs per equivalent unit produced last period and this period, respectively