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 $108,000100\%40\%$

Started $957,500$

To account for $1,065,500$

Transferred out $976,500100\%100\%$

Ending work in process $89,000100\%20\%$

Accounted for $1,065,500$

Cost Total Direct Materials Conversion

Beginning work$-$in$-$process $ $188,570$ $ $168,180$ $ $20,390$

Current period $1,891,4981,244,750646,748$

Total $ $2,080,068$ $ $1,412,930$ $ $667,138$

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.