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 Materials Percentage Complete 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 Beginning work-in-process Current period Total Total $ 202,570 2,033,570 Direct Materials $ 175,180 1,316,570 $ 2,236,140 $ 1,491,750 Conversion $ 27,390 717,000 $ 744,390 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 Required B Compute the equivalent units for the materials and conversion cost calculation for March. Equivalent Unit Materials Conversion < Required A Required B > 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 Required B Compute the cost per equivalent unit for direct materials and conversion costs for March. Note: Round your answers to 2 decimal places. Cost per Equivalent Unit Direct Materials Conversion < Required A Required B >