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. Complete this question by entering your answers in the tabs below. Compute the equivalent units for the materials and conversion cost calculations. \begin{tabular}{|l|l} \hline Required A & Required B \\ \hline \end{tabular} Compute the cost per equivalent unit for direct materials and conversion costs. (Round your answers to 2 decimal places.) \begin{tabular}{|l|l|} \hline & \begin{tabular}{c} Cost Per \\ Equivalent Unit \end{tabular} \\ \hline Materials & \\ \hline Conversion costs & \\ \hline \end{tabular} Required A Required B > Required information [The following information applies to the questions displayed below.] The Matsui 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. Quantity information is obtained from the manufacturing records and includes the following