*** please show work

The M Lubricants plant uses the weighted-average method to account for its work-in-process inventories. The

accounting records show the following information for a particular day.

Beginning WIP Inventory
Direct materials	$982
Conversion costs	377
Current period costs
Direct materials	15,650
Conversion costs	7,903

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

Beginning inventory

Beginning inventory	800 units (65% complete as to materials, 53% complete as to conversion)
Current period units started	4,700 units
Ending inventory	1,600 units (45% complete as to materials, 15% complete as to conversion)

Exercise 8-33 (Algo) Compute Costs per Equivalent Unit: Weighted-Average Method (LO 8-

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.