During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1 . On June 30 , the inventory of work in process consisted of 4,600 units which were 85% completed. All materials are added at the beginning of the process, and the first-in, first-out cost flow method is used. Determine the following (Round unit cost data to four decimal places to minimize rounding differences): a. Conversion equivalent units of production b. Conversion cost per equivalent unit (Round to four decimal places.) $