Bramble Company decided to analyze certain costs for June of the current year. Units started into production equaled 13400 and ending work in process equaled 2000 units. With no beginning work in process inventory, how much is the conversion cost per unit if ending work in process was 35% complete, total conversion costs equaled $45980, and conversion costs were applied uniformly throughout production? Solution Equivalent Units Physical Units Conversion Units to be accounted for Beginning WIP 0 Units started into production 13400 Total Units to be accounted for 13400 Units accounted for Units started and completed 11400 11400 Ending WIP - 35% 2000 700 Total units accounted for 13400 12100 Cost incurred $45,980 ÷ equivalent units ÷ 12100 Cost per equivalent units $ 3.80.