Compute the conversion cost per equivalent unit for the Production department using the weighted-average method. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Production department follows. Beginning work in process Conversion Costs added this period Conversion $ 52,100 Units 10,000 76,000 86,000 15,000 450,500 Direct Materials Conversion Percent Percent Complete 100% 100% Complete 30% 25%