Cranium company uses the weight average method in its process costing. Information abot units processed during a recent month in the Thinking department follow:

	Units	Conversion % Completed
Beg. Work in Process Inventory	10.000	30%
Units started into production	150,000
Units completed and tranferred out	140,000
End. Work in Process Inventory	20,000	40%

The beginning work in process inventory had $4,600 in conversion cost. During the month. the department incurred an additional $210,000 in conversion cost. a. Determine the equivalent uinits of production for the conversion for the month. b. Determine the cost per equivalent unit of production for conversion for the month. c. Determine the conversion cost assigned to the ending work in process in inventory. d. Determine the total conversion cost transferred out during the month.