Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,000 chairs. During the month, the firm completed 78,600 chairs, and transferred them to the Finishing Department. The firm ended the month with 10,100 chairs in ending inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The weighted average method of process costing is used by Comfort. Beginning work in process was 35% complete as to conversion costs, while ending work in process was 85% complete as to conversion costs.

Beginning inventory:

Direct materials $14,350

Conversion costs $74,000

Manufacturing costs added during the accounting period:

Direct materials $30,000

Conversion costs $100,370

Required:

Find out the 1) equivalent units for direct materials and conversion costs; 2) cost per equivalent unit for direct materials and conversion costs.