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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	$ 30,053
Conversion costs	9,655
Current period costs
Direct materials	183,067
Conversion costs	94,025

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

Beginning inventory	6,000	units	(40% complete as to materials, 15% complete as to conversion)
Current period units started	45,900	units
Ending inventory	30,000	units	(75% complete as to materials, 35% complete as to conversion)

Required:

1. Do the equivalent units for the materials and conversion cost calculations.
2. Do the cost per equivalent unit for direct materials and conversion costs.

Equivalent units for materials
Equivalent units for conversion costs

	Equivalent Unit
Direct Materials
Conversion costs