O Materials 6796 Conversion 6764 Question 12 During October, Department 2 of a process costing system reported the following data: Number of Units Conversion Costs % Work in process, October 1. 26,000 60% Units started 60,000 Completed and transferred ? Work in process, October 31 32,000 50% 2 pts If the Conversion cost in begin inventory on October 1 was $126,000 and the cost added during the month was $224,000, the conversion cost per unit would be: