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 (40% complete) 45,000 Started in April 510,000 Completed in April and transferred out 480,000 Ending work in process (70% complete) 75,000 Cost data for April show the following: Beginning WIP inventory Direct materials costs $ 24,300 Conversion costs 38,700 Current period costs Direct materials costs $ 280,950 Conversion costs 1,079,550 Required: (a) Compute the equivalent units for the conversion cost calculation assuming Santiago uses the weighted-average method. Equivalent units (b) Compute the cost per equivalent unit for materials and conversion costs for April. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) Cost per EU Materials $ Conversion costs $