Materials are added at the beginning of the production process at Santiago Company, which uses a weighted-average process costing system. The following information on the physical flow of units is available for the month of April:

Beginning work in process (56% complete) 50,000

Started in April 520,000

Completed in April and transferred out 495,000

Ending work in process (60% complete) 75,000

Cost data for April show the following:

Beginning WIP inventory Direct materials costs $ 30,300

Conversion costs 45,700

Current period costs Direct materials costs $ 290,950

Conversion costs 1,219,550

Required:

(a) Compute the equivalent units for the conversion cost calculation assuming Santiago uses the weighted-average method.

(b) Compute the cost per equivalent unit for materials and conversion costs for April. (Round your answers to 2 decimal places.)