Kursty Corporation uses the weighted-average method in its process costing system. The following data were taken from the records of the first processing department for a recent month.
Work in process, beginning:
Units in process	400
Percent complete with respect to materials	60%
Percent complete with respect to conversion	50%
Costs in the beginning inventory:
Materials cost	$6,200
Conversion cost	$68,425
Units started into production during the month	1,190
Costs added to production during the month:
Materials cost	$53,040
Conversion cost	$120,106
Work in process, ending:
Units in process	300
Percent complete with respect to materials	50%
Percent complete with respect to conversion	40%
Required: Show your work.
a. Compute the equivalent units of production.
b. Compute the cost per equivalent units for materials and for conversion costs.