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 50 percent complete as to ending work-in-process inventory. Information about conversion costs follows:

	Units	Conversion Costs
WIP at December 1 (80% complete)		20,000		$	232,200
Units started and costs incurred during December		108,000			1,306,800
Units completed and transferred to next department during December		80,000			?

The Oils Division uses FIFO.

Required:

a-1.Compute the equivalent units for conversion costs.

a-2.Compute the cost per equivalent unit for conversion costs.(Round your answers to 2 decimal places.)

a-3.What was the conversion cost of work-in-process inventory in the Oils Division at December 31?(Do not round intermediate calculations.)

b.What were the conversion costs per equivalent unit produced last period and this period, respectively?(Round your answers to 4 decimal places.)