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The following information is available from the Oils Division of Glasgow Corporation for December. Conversion costs for this division were 80 percent complete as to beginning work-in-process inventory and 60 percent complete as to ending work-in-process inventory. Information about conversion costs follows. The Oils Division uses FIFO. 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 the Oils Division at December 31 ? b. What were the conversion costs per equivalent unit produced last period and this period, respectively? x Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. What were the conversion costs per equivalent unit produced last period and this period, respectively? (Round your answers to 2 decimal places.)