Shirley Processing, Incorporated (SPI) makes adhesive tape. The following information on the physical flow of units and costs for month of March:

Quantities	Physical units	Percentage Complete
		Materials	Conversion
Beginning work-in-process	105,000	100%	40%
Started	956,000
To account for	1,061,000
Transferred out	973,500	100%	100%
Ending work in process	87,500	100%	20%
Accounted for	1,061,000

Cost	Total	Direct Materials	Conversion
Beginning work-in-process	$ 182,570	$ 165,180	$ 17,390
Current period	1,830,970	1,214,120	616,850
Total	2,013,540	$ 1,379,300	$ 634,240

Required:

Compute the equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted-average method.

Equivalent Units

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Compute the cost per equivalent unit for direct materials and conversion costs for March assuming Shirley Processing, Incorporated uses the weighted-average method.

	Equivalent Units
Direct Materials
Conversion costs