Department W had 8,000 units in work in process that were 30% converted at the beginning of the period at a cost of $16,400. During the period, 15,000 units of direct materials were added at a cost of $48,000, 16,000 units were completed, and 7,000 units were 40% completed. The first-in, first-out cost method is used and all materials are added at the beginning of the process. Direct labor was $30,000, and factory overhead was $54,000 during the period.

1. The number of equivalent units of conversion for the period was .........

2. The total conversion costs for the period were ...................................... $

3. The conversion cost of the units started and completed during the period was.............. $

24. The conversion cost of the 7,000 units in process at the end of the period was................$