Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape and uses a FIFO process costing system. The following information shows the physical flow of units and costs for the month of March:

Quantities Physical units Percentage Complete

Materials Conversion

Beginning work$-$in$-$process $123,000100\%40\%$

Started $965,000$

To account for $1,088,000$

Transferred out $991,500100\%100\%$

Ending work in process $96,500100\%20\%$

Accounted for $1,088,000$

Cost Total Direct Materials Conversion

Beginning work$-$in$-$process $ $218,570$ $ $183,180$ $ $35,390$

Current period $2,197,3781,399,250798,128$

Total $ $2,415,948$ $ $1,582,430$ $ $833,518$

Required:

Compute the equivalent units for the materials and conversion cost calculation for March.

Compute the cost per equivalent unit for direct materials and conversion costs for March.Shirley Processing, Incorporated $($SPI$)$ makes adhesive tape and uses a FIFO process costing system. The following

information shows the physical flow of units and costs for the month of March:

$2\mathrm{.}22$

points

Required:

a$.$ Compute the equivalent units for the materials and conversion cost calculation for March.

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

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

Required $A$

Compute the equivalent units for the materials and conversion cost calculation for March.