Bellevue Chemicals had beginning work$-$in$-$process inventory of $$246,875$ on March $1.$ Of this amount, $$102,190$ was the cost of direct materials and $$144,685$ was the cost of conversion. The $24,140$ units in the beginning inventory were $45$ percent complete with respect to direct materials and $65$ percent complete with respect to conversion costs.

During March, $58,210$ units were transferred out and $14,700$ remained in ending inventory. The units in ending inventory were $70$ percent complete with respect to direct materials and $15$ percent complete with respect to conversion costs. Costs incurred during March amounted to $$877,360$ for direct materials and $$1,003,200$ for conversion.

Exercise $8-45($Algo$)$ Compute Costs pe$.$ Equivalent Unit: Weighted$-$Average Method $($LO $8-3)$

Required:

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

b$.$ Compute the cost per equivalent unit for direct materials and for conversion costs for March using the weighted$-$average method.