a.) On March 1, 2019, Baltimore Company's beginning work in process inventory had 8,500 units. This is its only production department. Beginning WIP units were 50% completeas to conversion costs. Baltimore introduces direct materials at the beginning of the production process.During March, a total of 24,400 units were started and the ending WIP inventory had 9,400 units which were 50% complete as to conversion costs.Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

b.) On March 1, 2019,Annapolis Company has a beginning Work in Process inventory of zero.All materials are added into production at the beginning of its production.There is only one production WIP inventory.During the month 28,000 units were started. At the end of the month all started units were 50% complete with respect to conversion. Direct Materials placed into production had a total cost of $345,000 and the total conversion cost for the month was $493,000.Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent.)