to 60% 6,800 Trans u Completed and transferred to the next department during October 40,100 37.100 Ending work in process inventory 9,600 80% What were the equivalent units for conversion costs in the Lubricating Department for October? A) 44,780 B) 47,780 C) 37,100 D)43,100 4) Harker Corporation uses the weighted-average method in its process costing system. The first processing department, the Welding Department, started the month with 16,000 units in its beginning work in process inventory that were 40% complete with respect to conversion costs. The conversion cost in this beginning work process inventory was $29,440. An additional 59,000 units were started into production during the month and ocessing department. 4,000 units in the ending work in process inventory of the Welding Department that were 10% units were completed in the Welding Department and transferred to the next p There were 1 comple department during the month. te with respect to conversion costs. A total of $246,400 in conversion costs were incurred in the What would be the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.) )$4.600 B)$4.176 C)$3.375 D) $4.421