Domingo Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $400$ units. The costs and percentage completion of these units in beginning inventory were:

Cost. Percent Complete

Materials costs................... $$5,50050\%$

Conversion costs................ $$1,70020\%$

A total of $6,800$ units were started and $6,100$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs................... $$158,700$

Conversion costs................ $$120,400$

The ending inventory was $85\%$ complete with respect to materials and $75\%$ complete with respect to conversion costs.

a$.$ Prepare a quantity schedule and a computation of equivalent units for the month for the first processing department.

b$.$ Determine the costs per equivalent unit for the month