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The Matsui Lubricants plant uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for a particular day.

Beginning WIP inventory
Direct materials	$	975
Conversion costs		362
Current period costs
Direct materials		14,600
Conversion costs		7,523

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

Beginning inventory	750	units	(60% complete as to materials, 52% complete as to conversion)
Current period units started	4,600	units
Ending inventory	1,500	units	(40% complete as to materials, 20% complete as to conversion)

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.