Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape and uses a FIFO process costing system. The following information shows the physical flow of units and costs for the month of March:

QuantitiesPhysical unitsPercentage CompleteMaterialsConversionBeginning work$-$in$-$process$123,000100\%40\%$Started$965,000$To account for$1,088,000$Transferred out$991,500100\%100\%$Ending work in process$96,500100\%20\%$Accounted for$1,088,000$

CostTotalDirect MaterialsConversionBeginning work$-$in$-$process$ $218,570$$ $183,180$$ $35,390$Current period$2,197,3781,399,250798,128$Total$ $2,415,948$$ $1,582,430$$ $833,518$

Required:

Compute the equivalent units for the materials and conversion cost calculation for March.

Compute the cost per equivalent unit for direct materials and conversion costs for March.