Required information: $(See$ photo for complete question$)$

$[$The following information applies to the questions displayed below.$]$

Annin Laboratories uses the weighted$-$average method to account for its work$-$in$-$process inventories. The accounting

records show the following information for February:

Beginning WIP inventory

Direct materials $$26,553$

Conversion costs $,8,605$

Current period costs

Direct materials $159,792$

Conversion costs $,82,020$

Quantity information is obtained from the manufacturing records and includes the following:

Required:

a$.$ Compute the equivalent units for the materials and conversion cost calculations.

b$.$ Compute the cost per equivalent unit for direct materials and conversion costs.

Required $A$:

Equivelant unit for materials:

Equivelant units for conversion costs:

Required $B$: $(Cost$ per equivelant unit$)$

Direct Materials:

Conversion Costs: