Compute the conversion cost per equivalent unit for the Production department using the weighted-average method. Direct Materials Percent Units Complete 18,000 100% Conversion Percent Complete 40% 90,000 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory 108,000 30,000 Production cost information for the Production department follows Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 93,500 107,000 $ 253,000 291,160 $ 200,500 $ 544,160 Multiple Choice $3.05 100% 60%