MC Qu. 111 Sparky Corpo ration uses the weighted-average ge method of process information is available for February in its Molding uses the weig costing. The following Sparky Cor Department Beginning Inventory: 29.000 units, 100% comp Units started and completed: 118,000 Units completed and transferred out 147000 Ending Inventory: 32,000 units, 100% complete as to materials and 25% complete as to conversion. lete as to materials and 60% complete as to conversion. Costs in beginning Work in Process- Direct Materials: $47000 Costs in beginning Work in Process - Conversion: $52850 Costs incurred in February Direct Materials: $320,650. Costs incurred in February- Conversion: $603,150 Calculate the cost per equivalent unit of conversion.