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

QuantitiesPhysical unitsPercentage CompleteMaterialsConversionBeginning work$-$in$-$process$124,000100\%40\%$Started$965,500$To account for$1,089,500$Transferred out$992,500100\%100\%$Ending work in process$97,000100\%20\%$Accounted for$1,089,500$

CostTotalDirect MaterialsConversionBeginning work$-$in$-$process$ $220,570$$ $184,180$$ $36,390$Current period$2,217,9621,409,630808,332$Total$ $2,438,532$$ $1,593,810$$ $844,722$

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

Required:

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

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

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Required A

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

Equivalent units