Shirley Processing, Incorporated (SPI) makes adhesive tape. The following information on the physical flow of units and costs for month of March: Percentage Complete Materials 125,000 100% Conversion 40% 966,000 1,091,000 993,500 100% 100% 97,500 100% 20% Quantities Beginning work-in-process Started To account for Transferred out Ending work in process Accounted for Physical units 1,091,000 Cost Beginning work-in-process Current period Total $ 222,570 2,238,570 Direct Materials $ 185,180 1,420,020 Conversion $ 37,390 818,550 Total $ 2,461,140 $ 1,605,200 $ 855,940 Required: a. Compute the equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted-average method. b. Compute the cost per equivalent unit for direct materials and conversion costs for March assuming Shirley Processing, Incorporated uses the weighted-average method. 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 assuming Shirley Processing, Incorporated uses the weighted-average method. Note: Round your answers to 2 decimal places. Direct Materials Conversion costs Equivalent Units