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 Conversion 40% Materials 108,000 100% 957,500 To account for 1,065,500 Transferred out 976,500 100% 100% Ending work in process 89,000 100% 20% Accounted for 1,065,500 Cost Total Direct Materials Beginning work-in-process Current period $188,570 1,891,498 $ 168,180 1,244,750 Conversion $ 20,390 646,748 $ Total $ 1,412,930 2,080,068 $ 667,138 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 equivalent units for the conversion cost calculation for March assuming Shirley Processing, Incorporated uses the weighted-average method. Equivalent units Required A Required B > 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 Physical units Percentage Complete: Materials 100% Conversion 40% 108,000 Started 957,500 To account for 1,065,500 Transferred out 976,500 100% 100% Ending work in process 89,000 100% 20% Accounted for 1,065,500 Cost Total Direct Materials Beginning work-in-process Current period: $188,570 1,891,498 $ 168,180 1,244,750 Conversion $ 20,390 646,748 $ Total 2,080,068 $ 1,412,930 $ 667,138 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