Avis Corporation used the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials Costs $6,000 50%

Conversion Costs $9,900 30%

A total of 9,200units were started and 8,200units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Material Costs $113,900

Conversion Costs $322,500

The ending inventory was 80% complete with respect to materials and 20% complete with respect to conversion costs.

Note: Your answers may differ from offered below due to rounding error. In all cases select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least two decimal places.

a.) What are the equivalent units for conversion costs for the month in the first processing department?

b.) What is the cost per equivalent unit for materials for the month in the first processing department?