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	$ 30,553
Conversion costs	9,805
Current period costs
Direct materials	186,272
Conversion costs	95,300

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	46,000	units
Ending inventory	31,000	units	(75% complete as to materials, 35% complete as to conversion)

Required:

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

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