The following information is available from the Oils Division of Glasgow Corporation for December Conversion costs for this division were 75 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. Conversion 5,000 S 431.250 WIP at December 1 75% complete Units started and costs incurred dunng December 555,000 2,600,625 415,000 Units completed and transferred to next department during December The Oils Division uses FIFO Required a-1. Compute the equivalent units for conversion costs quivalent units a-2. Compute the cost per equivalent unit for conversion costs (R your answers to 2 decimal places. ound equivalent uni a-3. What was the conversion cost of work-in-process inventory in he Oils Division at December 3 (Do not round intermediate calculations