Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating department Conversion Percent Direct materials Percent Complete Complete 25% Beginning work in process inventory Units started and completed Units completed and transferred but Ending work in process inventory Units 94,000 $ 112,760 93,700 278,000 372,000 37,000 Production cost information for the Fabricating department follows Beginning work in process Direct materials Conversion Costs added this periodi Direct materials Conversion Calculate the cost per equivalent unit for conversion) $ 200,460 $ 791,900 1,164,600 1,956,660 80% 40% 158