Bellevue Chemicals had beginning work-in-process inventory of $256,535 on March 1. Of this amount, $102,215 was the cost of direct materials and $154,320 was the cost of conversion. The 24,360 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, 58,540 units were transferred out and 15,800 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 $969,625 for direct materials and $1,069,971 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 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