Required information

$[$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:

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.

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

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

Equivalent units for materials

Equivalent units for conversion costs

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

Required B

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

Note: Round your answers to $2$ decimal places.