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lowa Company uses a process costing system. Operating data for the first processing department for the month of June appear below: Percent Complete with Respect to Conversion Units 15,000 30% Beginning work-in-process inventory Started into production during June Ending work-in-process inventory 75,000 20,000 70% According to the company's records, the conversion cost in beginning work-in-process inventory was $49,920 at the beginning of June. Additional conversion costs of $855,120 were incurred in the department during the month. 1. How many units are transferred out? 2. If lowa uses the weighted average method, what are the equivalent units of conversion for the month? If Iowa uses the weighted average method, what is the cost per equivalent units of conversion for the month? 3. If lowa uses the FIFO method, what are the equivalent units of conversion for the month? If Iowa uses the FIFO method, what is the cost per equivalent units of conversion for the month