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	115,000	100%	40%
Started	961,000
To account for	1,076,000
Transferred out	983,500	100%	100%
Ending work in process	92,500	100%	20%
Accounted for	1,076,000

Cost	Total	Direct Materials	Conversion
Beginning work-in-process	$ 202,570	$ 175,180	$ 27,390
Current period	2,033,570	1,316,570	717,000
Total	$ 2,236,140	$ 1,491,750	$ 744,390

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.