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	122,000	100%	40%
Started	964,500
To account for	1,086,500
Transferred out	990,500	100%	100%
Ending work in process	96,000	100%	20%
Accounted for	1,086,500

Cost	Total	Direct Materials	Conversion
Beginning work-in-process	$ 216,570	$ 182,180	$ 34,390
Current period	2,176,818	1,388,880	787,938
Total	$ 2,393,388	$ 1,571,060	$ 822,328

Required:

1. Compute the equivalent units for the materials and conversion cost calculation for March.
2. Compute the cost per equivalent unit for direct materials and conversion costs for March

	Equivalent Unit
Materials
Conversion

	Cost per Equivalent Unit
Direct Materials
Conversion