Compute the conversion cost per equivalent unit for the Production department using the weighted average method. Direct Materials Percent Complete 100% Conversion Percent Complete 40% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 32,000 104,000 136,000 44,000 60% 100% Production cost information for the Production department follows. $ 107,500 121,800 $ 228,500 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 267,000 309,360 $ 576,360