Bellevue Chemicals had beginning work$-$In$-$process Inventory of $$239,910$ on March $1.$ Of this amount, $$101,280$ was the cost of direct materials and $$138,630$ was the cost of conversion. The $24,000$ units in the beginning inventory were $45$ percent complete with respect to direct materlals and $65$ percent complete with respect to conversion costs.

During March, $58,000$ units were transferred out and $14,000$ remalned in ending Inventory. The units in ending Inventory were $70$ percent complete with respect to direct materlals and $15$ percent complete with respect to conversion costs. Costs incurred during March amounted to $$820,800$ for direct materials and $$961,200$ for conversion.

Requlred:

b$.$ Compute the equivalent units for the materlals and conversion cost calculations.

b$.$ Compute the cost per equivalent unit for direct materlals and for conversion costs for March using the welghted$-$average method.

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