Shirley Processing, Incorporated (SPI) makes adhesive tape. The following information on the physical flow of units and costs for month of March: Physical Percentage Complete Quantities units Materials Conversion Beginning work-in-process 105, 000 100% 40% Started 956, 090 To account for 1, 061, 000 Transferred out 973, 500 100% 100% Ending work in process 87, 500 100% 20% 29:51 Accounted for 1, 061, 000 Direct Cost Total 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: 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