Annin Laboratories uses the FIFO method to account for its work$-$in$-$process inventories. The accounting records show the following information for February:

Beginning WIP inventory

Direct materials $ $22,553$

Conversion costs $7,405$

Current period costs

Direct materials $131,392$

Conversion costs $61,700$

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory $6,000$ units $(40\%$ complete as to materials, $15\%$ complete as to conversion$)$

Current period units started $44,400$ units

Ending inventory $15,000$ units $(75\%$ complete as to materials, $35\%$ complete as to conversion$)$

Required:

Compute the equivalent units for the materials and conversion cost calculations.

Compute the cost per equivalent unit for direct materials and for conversion costs for February using the FIFO method.