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 109,000 $ 427, 280 549,000 2,544, 480 409,000 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. a-3. What was the conversion cost of work-in-process inventory in the Oils Division at December 31? b. What were the conversion costs per equivalent unit produced last period and this period, respectively? Complete this question by entering your answers in the tabs below. Req A1 Req A2 Req A3 Req B Compute the equivalent units for conversion costs. Equivalent units Complete this question by entering your answers in the tabs below. Req A1 Req A2 Req A3 Req B Compute the cost per equivalent unit for conversion costs. (Round your answer to 2 decimal places.) Cost per equivalent unit Req A1 Req A3 > Complete this question by entering your answers in the tabs below. Reg A1 Req A2 Reg A2 Reg A3 Req B What was the conversion cost of work-in-process inventory in the Oils Division at December 31? (Do not round intermediate calculations.) Conversion cost Complete this question by entering your answers in the tabs below. Req A1 Req A2 Req A3 Req B What were the conversion costs per equivalent unit produced last period and this period, respectively? (Round your answers to 2 decimal places.) Cost Per Unit Previous period Current period