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 $$20,553$

Conversion costs $6,805$

Current period costs

Direct materials $225,147$

Conversion costs $,117,460$

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

$\backslash$table$[[$Beginning inventory,$6,000$ units $(40\%$ complete as to materials, $15$f complete$],[$Current period units started,$44,000$ units$],[$Ending inventory,$11,000$ units complete as to materials, $35\%$ complete$]]$

Required:

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

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