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

Beginning WIP inventory
Direct materials	$ 29,553
Conversion costs	9,505
Current period costs
Direct materials	179,832
Conversion costs	92,640

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	45,800	units
Ending inventory	29,000	units	(75% complete as to materials, 35% complete as to conversion)

Required:

1. Compute the equivalent units for the materials and conversion cost calculations.
2. Compute the cost per equivalent unit for direct materials and conversion costs.