Breckenridge Corporation manufactures a part in a single production process in Department B$.$ The company reports the following

information about conversion costs for June:

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?

Answer is not complete.

Complete this question by entering your answers in the tabs below.

What were the conversion costs per equivalent unit produced last period and this period, respectively?

Note: Round your answers to $4$ decimal places.