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Required information [The following information applies to the questions displayed below.] The Matsui Lubricants plant uses the FIFO method to account for its work-in-process inventories. The accounting records show the following information for a particular day. $ 970 512 Beginning WIP inventory Direct materials Conversion costs Current period costs Direct materials Conversion costs 21,510 15,561 Quantity information is obtained from the manufacturing records and includes the following. Beginning inventory Current period units started Ending inventory 650 units (60% complete as to materials, 56% complete as to conversion) 5,600 units 1,800 units (40% complete as to materials, 20% complete as to conversion) Answer is complete but not entirely correct. 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 calculations. Equivalent units for materials Equivalent units for conversion costs 4,904 X 4,518 X Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Required A Required B Compute the cost per equivalent unit for direct materials and for conversion costs using the FIFO method. (Round your answers to 2 decimal places.) Cost Per Equivalent Unit Direct materials $ 4.39 x Conversion costs $ 3.44 X