Required information [The following information spplies to the questions dispiayed below.] Bellevue Chemicals had beginning work-in-process inventory of $258,300 on March 1 . Of this amount, $102,215 was the cost of direct materials and $156,085 was the cost of conversion. The 24,400 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, 58,600 units were transferred out and 16,000 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 $986,665 for direct materials and $1,082,215 for conversion. Required: a. Compute the equlvalent 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 FFFO method. 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.)