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 5D percent complete as to ending work-in-process inventory. Information about conversion costs follows. Cmversim Units Costs HIP at December 1 (3696 complete) 28,BBB $ 2_='p2J.2|i:iEiI Units started and costs incurred during December lBBpBBG 1,396,369 Units completed and trans-Ferred to next department during December 36,338 .3 The Oils Division uses FIFO. Required: 3-1. Compute the equivalent units for conversion costs. 3-2. Compute the cost per equivalent unit for conversion costs. 3-3. What was the conversion cost of workinprocess inventory in the Oils Division at December 31? b. What were the conversion costs per equivalent unit produced last period and this period, respectively