John Lasseter manufactures toys on a highly automated assembly line. John uses a costing system that has two cost categories: direct materials and conversion costs. Direct materials are added at the beginning of the production process and Conversion costs are allocated evenly throughout production.

John provides the following data for January $2022$:

Work in process, beginning inventory: $250$ units $($Direct materials $100\%$ complete; Conversion costs $40\%$ complete$)$

Work in process, ending inventory: $150$ units $($Direct

materials $100\%$ complete; Conversion costs $75\%$ complete$)$

Units started during January $2022$: $800$ units

Costs for January $2022$:

Work in process, beginning inventory $($actual$)$:

Direct materials $$18,000$

Conversion costs $$27,000$

Direct materials costs added during January $2022$ $$89,100$

Conversion costs added during January $2022$ $$98,550$

Data for standard costing:

Direct materials $$1,150$ per unit

Conversion costs $$1,250$ per unit

If John Lasseter uses weighted$-$average actual costing, what are the equivalent units for direct materials and conversion costs, respectively, for January? Show your working

If John Lasseter uses weighted$-$average actual costing, what is the cost per equivalent unit for January? Show your working