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. WIP at December 1 (80% complete) Units started and costs incurred during December Units 112,000 $443,520 Conversion Costs 552,000 2,628,480 Units completed and transferred to next department during December 412,000 ? The Oils Division uses FIFO. Required: a-1. Compute the equivalent units for conversion costs. e-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?