Problem l- (B) - (12 points) (a) The Packaging Department for Murph Dog Incorporated had 400 pounds of dog food in beginning work- in-process inventory (30% complete for conversion costs) at August 1. During August, 2,500 pounds were completed. The ending inventory on August 31 was 600 pounds (45% complete for conversion costs). Based on the preceding information, what are the total equivalent units for conversion costs for the month of August? (Hint: There will be 3 calculations to make.) (b) If conversion costs for August are $175,000, what is the cost per equivalent unit for conversion costs for August? (Hint: Use what you calculated above in making this calculation.)