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 $111,000100\%40\%$

Started $959,000$

To account for $1,070,000$

Transferred out $979,500100\%100\%$

Ending work in process $90,500100\%20\%$

Accounted for $1,070,000$

Cost Total Direct Materials Conversion

Beginning work$-$in$-$process $ $194,570$ $ $171,180$ $ $23,390$

Current period $1,952,2421,275,470676,772$

Total $ $2,146,812$ $ $1,446,650$ $ $700,162$

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.