Qu Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory:

Units in beginning work in process inventory $......................900$

Materials costs...................................................................... $$9,800$

Conversion costs................................................................... $$9,200$

Percentage complete with respect to materials $..................55\%$

Percentage complete with respect to conversion $...............30\%$

Units started into production during the month $....................8,400$

Materials costs added during the month $................................$ $$130,400$

Conversion costs added during the month $.............................$ $$220,600$

Ending work in process inventory:

Units in ending work in process inventory........................... $2,200$

Percentage complete with respect to materials $..................65\%$

Percentage complete with respect to conversion $...............25\%$

A$.$ Prepare a quantity schedule and a computation of equivalent units for the month for the first processing department.

B$.$ Determine the costs per equivalent unit for the month.