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:

$4\mathrm{.}16$

points

Required:

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

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

Complete this question by entering your answers in the tabs below.

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

Complete this question by entering your answers in the tabs below.

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

Note: Round your answers to $2$ decimal places.