A. Perkins Company uses the weighted-average method in its process costing system. The company sold 250,000 units during the current month. The following data were taken from the company's accounting records: Beginning inventories: Work in process - Packing Department None Finished goods 75,000 units Ending inventories: Work in process - Packing Department (75% complete as to conversion costs) 16,000 units Finished goods 60,000 units What were the equivalent units of production for conversion costs in the Packing Department for the current month? B. Larner Corporation uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below: Percent Complete with Units Respect to Conversion Beginning work in process inventory .. 24,000 40% Started into production during June. 86,000 Ending work in process inventory ... 19,000 20% According to the company's records, the conversion cost in beginning work in process inventory was $68,064 at the beginning of June. Additional conversion costs of $585,324 were incurred in the department during the month. What was the cost per equivalent unit for conversion costs for the month? (Round off to three decimal places.) C. Feuerstein Company uses the weighted-average method in its process costing system. The following data for the Mixing Department were taken from the company's accounting records. Beginning work in process inventory (100% complete as to materials; 80% complete as to conversion) 60,000 units Started in process during the period 180,000 units Ending work in process inventory (100% complete as to materials; 60% complete as to conversion) 40,000 units The equivalent units of production for conversion costs were