A company adopts process costing and has the following information for March:

Work-in-process inventory, March 1		4,300	units
Direct materials: 100% complete	$	10,780
Conversion: 30% complete	$	15,558
Units started during March		18,300	units
Units completed during March and transferred out		17,300	units
Work-in-process inventory, March 31
Direct materials: 100% complete
Conversion: 30% complete
Costs incurred during March
Direct materials	$	59,340
Conversion	$	92,392

Required

Using the weighted-average method, calculate the following:

a. Total equivalent units.

b. Costs per equivalent unit. (Round your answers to 4 decimal places.)

Direct Materials Conversion a. Total equivalent units Cost per EU b