Beginning work in progress inventory is 3200 units, percent complete with respect to conversion is 80%. Transferred in from the prior department during january is 55000, Completed and transferred to the next department during january is 54300. Ending work in progress inventory is 3900 units, percent complete with respect to conversion is 90%.
The cost per equivalent unit for conversion cost for january is $7.90. How much conversion cost was assigned to the ending work in progress inventory.