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Goodheart Pharmaceutical Company is a maker of drugs for high blood pressure and uses a process costing system. The following Information pertains to the final

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Goodheart Pharmaceutical Company is a maker of drugs for high blood pressure and uses a process costing system. The following Information pertains to the final department of Goodheart's blockbuster drug called Solcax. Beginning work-in-process (40% completed) Transferred-in Normal spoilage Abnormal spoilage Good units transferred out Ending work-in-process (1/3 completed) Conversion costs in beginning inventory Current conversion costs 775 units 3,900 units 395 units 195 units 3,500 units 585 units $ 3,484 $ 6,800 Goodheart calculates separate costs of spollage by computing both normal and abnormal spolled units. Normal spollage costs are reallocated to good units and abnormal spollage costs are charged as a loss. The units of Solcax that are spoiled are the result of defects not discovered before Inspection of finished units. Materials are added at the beginning of the process. Using the weighted-average method, answer the following question: What are the unit conversion costs

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