How did I figure out the conversion costs?

The Mixing Department combines the direct materials of paraffin wax and pigments. The heated mixture is pumped to the Molding Department, where it is poured into molds. After the molds cool, the crayons are removed from the molds and are transferred to the Packaging Department, where paper wrappers are added and the crayons are boxed. In the Mixing Department, the direct materials are added at the beginning of the process and the conversion costs are incurred evenly throughout the process, Work in process of the Mixing Department on March 1, 2018, consisted of 200 batches of crayons that were 40% of the way through the production process. The beginning balance in Work-in-Process Inventory-Mixing was $28,600, which consisted of $11,300 in direct materials costs and $17,300 in conversion costs. During March, 4,400 batches were started in production. The Mixing Department transferred 2,600 batches to the Molding Department in March, and 2,000 were still in process on March 31. This ending inventory was 30% of the way through the mixing process. Vultan Wax uses FIFO process costing. Work-in-Process Inventory-Mixing Balance, Mar. 1 28,600 Direct materials 30,800 Direct labor 21,330 Manufacturing overhead 37,950 Units accounted for: 200 0 120 Beginning work-in-process 2.400 2.400 2.400 Started and completed 2.600 2.400 2.520 Transferred to Molding Department 2.000 2.000 600 Ending work-in-process 4.600 4.400 3.120 Total units accounted for Total Cost Direct Conversion Costs Costs Materials per Unit COSTS 11 300 $ 17,300 $ 28.600 Costs to account for: Beginning work-in-process Costs added during the period 30.800 S 42.100 Total costs to account for Costs added during the period Divided by: EUP this period Cost per equivalent unit