Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape. The following information on the physical flow of units and costs for month of March:

Quantities Physical units Percentage Complete

Materials Conversion

Beginning work$-$in$-$process $121,000100\%40\%$

Started $964,000$

To account for $1,085,000$

Transferred out $989,500100\%100\%$

Ending work in process $95,500100\%20\%$

Accounted for $1,085,000$

Cost Total Direct Materials Conversion

Beginning work$-$in$-$process $ $214,570$ $ $181,180$ $ $33,390$

Current period $2,156,2821,378,520777,762$

Total $ $2,370,852$ $ $1,559,700$ $ $811,152$

Required:

Compute the equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted$-$average method.

Compute the cost per equivalent unit for direct materials and conversion costs for March assuming Shirley Processing, Incorporated uses the weighted$-$average method.