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

WIP at June $1(76\%$ complete$)$

Units started and costs incurred during June

Units completed and transferred to finished goods during June

Conversion

Costs

$$143,600$

$950,675$

Work$-$in$-$process ending inventory was $56$ 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?