$(1)$

Required Information

$[$The following Information applles to the questions displayed below.$]$

Annin Laboratorles uses the weighted$-$average method to account for its work$-$In$-$process inventorles. The accounting records show the following Information for February:

Beginning WIP inventory

Direct materials

Conversion costs

$$24,553$

Current period costs

Direct materials

$8,005$

conversion costs

$145,832$

$72,740$

Quantity Information is obtained from the manufacturing records and Includes the following:

Beginning inventory

Current period units started

$6,600$ units $(40\%$ complete as to materials, $15\%$ complete as to conversion$)$

Ending inventory

$44,800$ units

$19,000$ units $(75\%$ complete as to materials, $35\%$ complete as to conversion$)$

Required:

a$.$ Compute the equivalent units for the materials and conversion cost calculations.

b$.$ Compute the cost per equivalent unit for direct materlals and conversion costs.

Complete this question by entering your answers in the tabs below.

Required A

Required B

Compute the equivalent units for the materials and conversion cost calculations.

Equivalent units for materials

Equivalent units for conversion costs