Arthur Inc. manufactures a product that passes through two processing departments; Cutting and Assembly. All direct materials are added at the beginning of the each production process and conversion costs are added uniformly throughout each production process. During July, the company's Cutting Department started production of 2,980 units. The Cutting Department had 890 units in process at the beginning of the month (40% complete with respect to conversion) and 450 units in process at the end of the month (70% complete with respect to conversion). The FIFO method of process costing is used by Arthurs Cutting Department. The following information relates to the Cutting Department for July: Cost in Beginning Work in Process Costs added in July Direct Materials $57,890 $154,960 Conversion costs $7,657 $108,128 What was the conversion cost per equivalent unit for June in the Cutting department? and What is the cost of the goods transferred out of the Cutting department into the Assembly department during July?