owa Company uses a process costing system. Operating data for the first processing department for the month of June appear below Percent Complete with Respect to Units Conversion Beginning work in process inventory 11,000 40 Started into production during June 98.000 Ending work-in-process inventory 21,000 According to the company's records, the conversion cost in beginning work in process inventory was 546 915 at the beginning of une. Additional conversion costs of $825,183 were incurred in the department during the month 1. How many units are transferred out? 2. If lowa uses the weighted average method, what are the equivalent units of conversion for the month of lowa uses the weighted average method, what is the cost per equivalent units of conversion for the month? 3. If lowa uses the FIFO method, what are the equivalent units of conversion for the month? of lowa uses the FIFO method, what is the cost per equivalent units of conversion for the month