Question 43 3 pts Harris Manufacturing is trying to determine the equivalent units for conversion costs with 60,000 units of ending work in process at 60% completion and 78,000 physical units. There are no beginning units in the department. Conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period? 0 54.000 18.000 0 42.000 0 78,000 Question 44 3 pts Aspen Company had the following department information for the month: Total materials costs $ 80.000 Equivalent units of materials 10.000 Total conversion costs $90,000 Equivalent units of conversion costs 15.000 How much is the total manufacturing cost per unit O $11.33 $14.00 $6.80 $14.33