Required Information [The following information applies to the questions displayed below.] Bellevue Chemicals had beginning work-In-process Inventory of $254,765 on March 1. Of this amount, $102,210 was the cost of direct materlals and $152,555 was the cost of conversion. The 24,320 units in the beginning Inventory were 45 percent complete with respect to direct materlals and 65 percent complete with respect to conversion costs. During March, 58,480 units were transferred out and 15,600 remained In ending Inventory. The units In ending Inventory were 70 percent complete with respect to direct materlals and 15 percent complete with respect to conversion costs. Costs Incurred during March amounted to $952,670 for direct materlals and $1,057,763 for conversion. Required: . Compute the equivalent units for the materlals and conversion cost calculations. . Compute the cost per equivalent unlt for direct materlals and for conversion costs for March using the FIFO method. Complete this question by entering your answers in the tabs below. Compute the equivalent units for the materials and conversion cost calculations. Complete this question by entering your answers in the tabs below. Compute the cost per equivalent unit for direct materials and for conversion costs for March using the FIFO method. (Round your answers to 2 decimal places.)