Kayles Company uses a weighted-average process costing system and started with 22,000 units this month. Kayles had 15,000 units that were 30% complete as to conversion costs in beginning work in process inventory and 2, 700 units that were 70% complete as to conversion costs in ending work in process inventory. Do not enter dollar signs or commas in the input boxes. Round all answers to the nearest whole number. a) What are equivalent units of production with respect to conversion costs? Units Completed and Transferred Out: Equivalent Units in Ending Inventory: Total Equivalent Units: b) If the Kayles Company assigned $49, 100 of conversion cost to its previous month's ending inventory and incurred an additional conversion cost of $109, 200 during this month, compute the cost per equivalent unit with respect to conversion costs. Round the cost per unit to 2 decimal places. Conversion Cost Per Unit