Use the following information to answer questions 2 through 7: At Mixing Department, all materials are added at the beginning of the process. Labor and overhead (conversion resources) are added evenly throughout the process. The following information pertains to the Mixing Department for the month of August. Materials $ 4,600 Conversion $ 2,340 Physical Units Beginning work-in-process 1,000 units inventory (60% complete) Units started in August 6,000 units Ending work-in-process inventory 800 units (50% complete) Costs added in August 40,200 49,800 5. Using the FIFO method, what is the number of equivalent units for conversion? a. 4,800 b. 5,400 C. 5,600 d. 6,000 6. Using the FIFO method, what is the conversion cost per equivalent unit? a. $7.90 b. $8.30 c. $8.60 d. $9.10