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	111,000	100%	40%
Started	959,000
To account for	1,070,000
Transferred out	979,500	100%	100%
Ending work in process	90,500	100%	20%
Accounted for	1,070,000

Cost	Total	Direct Materials	Conversion
Beginning work-in-process	$ 194,570	$ 171,180	$ 23,390
Current period	1,952,242	1,275,470	676,772
Total	$ 2,146,812	$ 1,446,650	$ 700,162

Required:

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