Compute the conversion cost per equivalent unit for the Production department using the weighted average method, Direct Materials Conversion Per Units Percent Complete Complete Beginning work in process inventory 24,000 100% 40% Units started and completed 96,000 Units completed and transferred out 120,000 Ending work in process inventory 36,000 100% 60% Production cost information for the Production department follows. Beginning work in process Direct materials $ 99,500 Conversion 113,000 $ 212,500 Costs added this period Direct materials $ 259,000 Conversion 375,520 634,520