Pacific Ink had beginning workwin-process inventory of $760,000 on October 1 Of this amount $305,920 wes the cost of direct materials and $454,080 was the cost of conversion. The 49,000 units in the beginning Inventory were 30 percent complete with respect to both direct materials and conversion costs units were trensferred out and 31,000 remained in ending inventory The units in ending inventory were 80 percent complete wth respect to direct msterials and 40 percent complete with respect to conversion costs. Costs incurred during the period a mounted to S228200 for direct mate as a d Si esfo comes on 1.50 points Required information Required: (1) Compute the equivalent units for the materials and conversion cost calculations Equivalent units for materials Equivalent units for conversion costs (2) Compute the cost per equivalent unit for direct materials and for conversion costs using the weighted-average method. (Round your answers to 2 decimal places.) Direct materials Conversion costs