What is the Total cost of Conversion and total cost to account for, cost per equivalent unit of conversion

Jan 01 -Work in process Beginning 3,400 1700.00 raw materials; $3,536 Labor; 1,768 overhead. These 3,400 units were assumed to be 40% complete as to labor and overhead

During January 24,000 units were started DM 12,960 and labor $61,464

8,000 units were in process at the end of January were assumed to be 70% complete to labor and overhead.

Normal spoilage is 5% of the good units completed, 2328 units failed inspection in January.