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:

Requlred:

a$.$ Compute the equivalent units for the materlals 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.