A company adopts process costing and has the following Information for March: 4,380 units $10,780 $15,558 18,300 units 17,389 units Work-in-process inventory, March 1 Direct materials: 1885 complete Conversion: 30complete Units started during March Units completed during March and transferred out Work-in-process inventory, March 31 Direct materials: 1885 complete Conversion: 3e complete Costs incurred during March Direct materials Conversion $59,340 $92,392 Required Using the welghted-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 b. Cost per EU