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 (75% complete) Units started and costs incurred during June Units completed and transferred to finished goods during June Units 60,000 320,000 Conversion Costs $ 142,600 949,675 270,000 2 Work-in-process ending inventory was 55 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? Complete this question by entering your answers in the tabs below. Req A1 Req A2 Req A3 Req B Compute the equivalent units for conversion costs. Equivalent units