The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all materials are added at the beginning of the process$)$: $[[$Beginning work in process units$)$:$,$Materials,Conversion$],[,,],[100,,29\%$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:

Required:

a$.$ Compute the equivalent units for the materials and conversion cost calculation for March.

b$.$ Compute the cost per equivalent unit for direct materials and conversion costs for March.

Complete this question by entering your answers in the tabs below.

Required A

Required B

Compute the equivalent units for the materials and conversion cost calculation for March.