Shirley Processing, Incorporated $($SPI$)$ makes adheslve tape and uses a FIFO process costing system. The following Information shows

the physical flow of units and costs for the month of March:

Required:

a$.$ Compute the equivalent units for the materlals and conversion cost calculation for March.

b$.$ Compute the cost per equlvalent unit for direct materlals and conversion costs for March.

Complete this question by entering your answers in the tabs below.

Compute the cost per equivalent unit for direct materials and conversion costs for March.

Note: Round your answers to $2$ decimal places.