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Required information

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Bellevue Chemicals had beginning work$-$in$-$process inventory of $$249,495$ on March $1.$ Of this amount, $$102,195$ was the

cost of direct materials and $$147,300$ was the cost of conversion. The $24,200$ units in the beginning inventory were $45$

percent complete with respect to direct materials and $65$ percent complete with respect to conversion costs.

During March, $58,300$ units were transferred out and $15,000$ remained in ending inventory. The units in ending inventory

were $70$ percent complete with respect to direct materials and $15$ percent complete with respect to conversion costs.

Costs incurred during March amounted to $$902,285$ for direct materials and $$1,021,315$ for 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 for conversion costs for March using the weighted$-$average method.

Complete this question by entering your answers in the tabs below.

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