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Breckenridge Corporation manufactures a part in a single production process in Department B. The company reports the following information about conversion costs for June: WIP at June 1 (78% complete) Units started and costs incurred during June Units completed and transferred to finished goods during June Units 60,000 320,000 270,000 Conversion Costs $ 145,600 952,675 ? Work-in-process ending inventory was 58 percent complete with respect to conversion costs. Breckenridge uses FIFO for product costing. Required: a-1. Compute the equivalent units for conversion costs. a-2. Compute the cost per equivalent unit for conversion costs. a-3. What was the conversion cost of work-in-process inventory in Department B on June 30? b. What were the conversion costs per equivalent unit produced last period and this period, respectively?

Breckenridge Corporation manufactures a part in a single production process in Department B. The company reports the following information about conversion costs for June: Work-in-process ending inventory was 58 percent complete with respect to conversion costs. Breckenridge uses FIFO for product costing. Required: a-1. Compute the equivalent units for conversion costs. a-2. Compute the cost per equivalent unit for conversion costs. a-3. What was the conversion cost of work-in-process inventory in Department B on June 30 ? b. What were the conversion costs per equivalent unit produced last period and this period, respectively