Annin Laboratories uses the weighted$-$average method to account for its work$-$in$-$process inventories. The accounting records show the following information for February:

Beginning WIP inventory$$Direct materials$ $22,553$Conversion costs$7,405$Current period costs$$Direct materials$131,392$Conversion costs$61,700$

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory$6,000$units$(40\%$ complete as to materials, $15\%$ complete as to conversion$)$Current period units started$44,400$units$$Ending inventory$15,000$units$(75\%$ complete as to materials, $35\%$ complete as to conversion$)$

Required:

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

Compute the cost per equivalent unit for direct materials and conversion costs.