Pencils and Pens uses a weighted average process costing system. The following applies to conversion costs for October:
●    27,000 units were completed and transferred out.
●    6,000 units were in the ending work in process, which were 50% completed.
●    Cost of conversion costs in the beginning work in process were $100,000.
●    Cost of conversion costs added during the period were $500,000.

a.    What is the cost per unit for conversion costs?
b.    What are the conversion costs transferred out?