Shirley Processing, Incorporated (SPI) makes adhesive tape. The following information on the physical flow of units and costs for month of March: Quantities Beginning work-in-process Started Physical units Percentage Complete Materials 120,000 100% Conversion 40% 963,500 1,083,500 988,500 100% 100x Ending work in process 95,000 100% 20% Accounted for 1,083,500 To account for Transferred out Cost Total Beginning work-in-process Current period $ 212,570 2,135,778 Direct Materials $ 180,180 1,368,170 Conversion $ 32,390 767,600 Total $ 2,348,340 $ 1,548,350 $ 799,990 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, Incorporate uses the weighted-average method. Required A Required B Compute the equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted-average method. Equivalent units Required B > 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, Equivalent Units Direct Materials Conversion costs