What is the cost per equivalent unit for conversion cost using FIFO? Lezdodis corporation manufactures a product in three departments. Data related to the second department are: Work in process, beg. (75% 1,400 u conversion cost) Units received from Dep't. 1 4,600 u Units transferred to Dep't 3 5,000 u Work in process, end (60% material, 1,000 u 30% conversion cost) Production costs: Work in process, beg Cost from Dep't 1 Direct Materials Direct labor Factory Overhead P34,842 70,380 20,440 17,526 35,052