Equivalent units for materials total 9,000. There were 7,000 units completed and transferred out. Equivalent units for conversion costs equal 8,000. How much are the physical units for conversion costs if ending Work in Process is 25% complete?

 

 Physical units are 40,000. Total conversion costs are $197,500. There are 2,000 units in ending inventory which are 50% Finished as to conversion costs. How much are conversion costs per unit if the weighted-average method is used?