Compute the conversion cost per equivalent unit for the Production department using the weighted-average method.

Units Direct Materials Percent Complete Conversion Percent Complete

Beginning work in process inventory 20,000 100% 40%

Units started and completed 92,000

Units completed and transferred out 112,000

Ending work in process inventory 32,000 100% 60%

Production cost information for the Production department follows.

Beginning work in process

Direct materials$ 95,500

Conversion 109,000 $ 204,500

Costs added this period

Direct materials$ 255,000

Conversion 317,400 $ 572,400