3 Shirley Processing, Incorporated (SPI) makes adhesive tape. The following information on the physical flow of units and costs for month of March: Quantities Beginning work-in-process Physical units Percentage Complete Conversion 40% Materials 123,000 100% 18 Started 965,000 To account for 1,088,000 points Transferred out 991,500 100% 100% Ending work in process 96,500 100% 20% Accounted for 1,088,000 Cost look Total Direct Materials Conversion Beginning work-in-process $218,570 Current period 2,197,378 $ Total 2,415,948 $183,180 $ 35,390 1,399,250 798,128 $1,582,430 $ 833,518 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. Complete this question by entering your answers in the tabs below. Required A Required B units Materials Conversion 3 Beginning work-in-process Started To account for 123,000 100% 40% 965,000 1,088,000 Transferred out 991,500 100% 100% Ending work in process 96,500 100% 20% Accounted for 1,088,000 18 points Cost 2015ece Beginning work-in-process Current period Total $ 218,570 2,197,378 Direct Materials Conversion $ Total 2,415,948 $183,180 $ 35,390 1,399,250 798,128 $ 1,582,430 $ 833,518 elnick References 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. Complete this question by entering your answers in the tabs below. Required A Required B Compute the equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted-average method. Equivalent unite 3 TU OLLUVIILIVE Transferred out Ending work in process Accounted for Cost 8 points 1,000,000 991,500 100% 100% 96,500 100% 20% 1,088,000 Total Beginning work-in-process Current period Total $ 218,570 2,197,378 2,415,948 Direct Materials $ 183,180 1,399,250 $ Conversion $ 35,390 798,128 $ 1,582,430 $ 833,518 20155:37 +Book Weferences 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. 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 conversion costs for March assuming Shirley Processing, Incorporated uses the weighted-average method. Note: Round your answers to 2 decimal places. Direct Materials Conversion costs Equivalent Units