Refer to the data in Exercise 8-23. Cost data for April show the following:

Beginning WIP inventory
Direct materials costs . . . . . . . $ 24,300
Conversion costs . . . . . . . . . . 38,700
Current period costs . . . . . . . . . .
Direct materials costs . . . . . . . $ 280,950
Conversion costs . . . . . . . . . . 1,079,550

Required
a. Compute the cost equivalent units for the conversion cost calculation assuming Santiago uses the weighted-average method.
b. Compute the cost per equivalent unit for materials and conversion costs for April.