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 (52% complete)	50,000
Started in April	550,000
Completed in April and transferred out	520,000
Ending work in process (65% complete)	80,000

Cost data for April show the following:

Beginning WIP inventory
Direct materials costs	$	31,300
Conversion costs		55,700
Current period costs
Direct materials costs	$	380,950
Conversion costs		1,119,550

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.) Materials: ? Conversion costs: ?