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 107,000 406,600 547,000 2,357,970 407,000 Costs WIP at December 1 (80% complete) Units started and costs incurred during December Units and transferred to next The Oils Division uses FIFO Required: a-1. Compute the equivalent units for conversion costs. & Answer is complete but not entirely correct. t units 771,900 a-2. Compute the cost per equivalent unit for conversion costs. (Round your answers to 2 decimal places.) Answer is complete but not entirely correct. per s 3.05 a-3. What was the conversion cost of work-in-process inventory in the Oils Division at December 31? (Do not round intermediate calculations.) Answer is complete but not entirely correct. cost S 621,6443 b. What were the conversion costs per equivalent unit produced last period and this period, respectively? (Do not round intermediate calculations. Round your answers to 2 decimal places.) &Answer is complete but not entirely correct. Previcus period .75 Current period 3.05