Saraya company uses FIFO method in its process costing system. The company recorded beginning work in process inventory at the beginning of March, as 54% is completed in respect to direct materials and 30% is completed in respect to conversion cost. During the month, the business received 15,000 units to work on. In addition, 20,000 units were completed and transferred out. By the end of March, there were 7000 units (25% is completed in respect to direct materials costs and 60% is completed in respect to conversion cost). During cost for the month, for direct materials $56,000 and for conversion total $135,000. Required: Calculate the following: a. Total number of equivalent units in respect to direct materials and conversion cost.[2 marks] b. Cost per equivalent unit in respect to direct materials and conversion cost. [1 mark]