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 Conversion costs Current period costs Direct materials Conversion costs $ 23,553 7,705 138,672 67,440 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory Current period units started Ending inventory 6,000 units (40% complete as to materials, 15 complete as to conversion) 44,600 units 17,000 units (75% complete as to materials, 35% complete as to conversion) equired: a. Compute the equivalent units for the materials and conversion cost calculations. . Compute the cost per equivalent unit for direct materials and conversion costs. Complete this question by entering your answers in the tabs below. Required A Required B