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 Conversion costs Current period costs Direct materials Conversion costs $ 27,053 8,755 163,207 84,065 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory Current period units started Ending inventory 6,000 units (40% complete as to materials, 15% complete as to conversion) 45,300 units 24,000 units (75% complete as to materials, 35% complete as to conversion) quired: Compute the equivalent units for the materials and conversion cost calculations. Compute the cost per equivalent unit for direct materials and conversion costs.