Compute the conversion cost per equivalent unit for the Production department using the weighted-average method. Units Direct Materials Percent Complete Conversion Percent Complete Beginning work in process inventory 40,000 100% Units started and completed 130,000 Units completed and transferred out 170,000 Ending work in process inventory 29,000 100% Production cost information for the Production department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $106,500 56,500 $163,000 $266,000 581,100 $847,100 O $3.75. O $3.10. O $4.47. O $3.42. O $3.40. 35% 60%