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 completed and transferred to next department during December Conversion Units Costs 113,000 $442,960 553,000 2,656,640 413,000 The Oils Division uses FIFO. Required: a-1. Compute the equivalent units for conversion costs. Equivalent units a-2. Compute the cost per equivalent unit for conversion costs. (Round your answers to 2 decimal places.) Cost per equivalent unit a-3. What was the conversion cost of work-in-process inventory in the Oils Division at December 31? (Do not round intermediate calculations.) Conversion cost 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.) Cost per unit Previous period Current period