I need the answers to part a and part b

Required information [The following information applies to the questions displayed below) Pacific Ink had beginning work-in-process inventory of $821,960 on October 1. Of this amount, $330,000 was the cost of direct materials and $491,960 was the cost of conversion. The 52,000 units in the beginning inventory were 30 percent complete with respect to both direct materials and conversion costs. During October, 110,000 units were transferred out and 34,000 remained in ending inventory. The units in ending inventory were 80 percent complete with respect to direct materials and 40 percent complete with respect to conversion costs. Costs incurred duringihe period amounted to $2,553,600 for direct materials and $3,326,400 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 using the FIFO method. Complete this question by entering your answers in the tabs below. Required Required B Compute the equivalent units for the materials and conversion cost calculations. Equivalent units for materials Equivalent units for conversion costs Required B > Required A Required B Compute the cost per equivalent unit for direct materials and for conversion costs answers to 2 decimal places.) Cost Per Equivalent Unit Direct materials Conversion costs