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:

Quantities Physical units Percentage Complete

Materials Conversion

Beginning work$-$in$-$process $109,000100\%40\%$

Started $958,000$

To account for $1,067,000$

Transferred out $977,500100\%100\%$

Ending work in process $89,500100\%20\%$

Accounted for $1,067,000$

Cost Total Direct Materials Conversion

Beginning work$-$in$-$process $ $190,570$ $ $169,180$ $ $21,390$

Current period $1,911,7221,254,980656,742$

Total $ $2,102,292$ $ $1,424,160$ $ $678,132$

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.