Bellevue Chemicals had beginning work$-$in$-$process inventory of $$253,885$ on March $1.$ Of this amount, $$102,205$ was the cost of direct materials and $$151,680$ was the cost of conversion. The $24,300$ units in the beginning inventory were $45$ percent complete with respect to direct materials and $65$ percent complete with respect to conversion costs.

During March, $58,450$ units were transferred out and $15,500$ remained in ending inventory. The units in ending inventory were $70$ percent complete with respect to direct materials and $15$ percent complete with respect to conversion costs. Costs incurred during March amounted to $$944,225$ for direct materials and $$1,051,665$ for 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 March using the weighted$-$average methoc

Complete this question by entering your answers in the tabs below.

Required $A$

Required B

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

Equivalent units for materials

Equivalent units for conversion costs