Solve it and explain

The Smith Company manufactures a product that goes through two departments prior to completion. The following information is available on work in one of these departments, the Forming Department, during March: Percentage Completed Units Materials Conversion Work in process, March 1 70.000 Started into production 460,000 Completed and transferred out 450.000 Work in process, March 31 80,000 7/8 5/8 Cost in the beginning work-in-process inventory and cost added during the month were as follows: Materials Conversion Work in process, March 1 $ 42,190 $ 38,900 Cost added during March $440.810 $ 394,000 The Forming Department is the first department in the production process; after forming has been completed, the units are transferred to the Finishing Department. Required: Assuming the company uses the weighted-average method, calculate the equivalent units and unit cost for materials and conversion costs, rounded to the nearest tenth of a cent