Smith Manufacturing uses the weighted average process costs method. Smith has provided the follow data:

	Total Units/Cost	Material	Conversion
Beginning inventory	25,000
Units started during period	175,000
Units completed during period	185,000
Costs from beginning inventory	$641,250	$561,250	$80,000
Costs incurred during period	$6,868,750	$4,038,750	$2,830,000

The 15,000 units still in process at the end of the period are 100% complete as to material and 60% complete as to conversion.

What is the equivalent units of production for conversion?

What is the cost per equivalent unit for conversion costs?

Please show all steps. Thank you.