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Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final

Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8".
Beginning work-in-process (50% completed) 450 units
Transferred-in 1,800 units
Normal spoilage 110 units
Abnormal spoilage 110 units
Good units transferred out 1,570 units
Ending work-in-process (28% completed) 460 units
Conversion costs in beginning inventory $204,300
Current conversion cost $825,741
Universal Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spoilage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question:
What are the unit conversion costs?

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