Direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)	28,400 units
Units started	124,000 units
Units completed and transferred out	107,000 units
WIP ending (50% for conversion)	45,400 units
Beginning WIP direct materials	$53,200
Beginning WIP conversion costs	$19,600
Costs of materials added	$442,100
Costs of conversion added	$304,650

(a) Compute the total equivalent units for direct materials. (2 marks)

(b) Compute the total equivalent units for conversion costs.