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 (81% complete)	60,000	$ 148,600
Units started and costs incurred during June	320,000	955,675
Units completed and transferred to finished goods during June	270,000	?

Work-in-process ending inventory was 61 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?