Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 45,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 150,000. Units completed and transferred out: 195,000. Ending Inventory: 40,000 units, 100% complete as to materials and 25% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $63,000. Costs in beginning Work in Process - Conversion: $68,850. Costs incurred in February - Direct Materials: $307,000. Costs incurred in February - Conversion: $619,150. Calculate the equivalent units of conversion. Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 89,000 units, 80% complete as to materials and 25% complete as to conversion. Units started and completed: 259,000. Units completed and transferred out: 348,000. Ending Inventory: 34,500 units, 30% complete as to materials and 10% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $46,200. Costs in beginning Work in Process - Conversion: $88,700. Costs incurred in October - Direct Materials: $722,370. Costs incurred in October - Conversion: $928,300. Calculate the cost per equivalent unit of materials. A company uses the FIFO method for inventory costing. At the beginning of a period, the production department had 34,000 units in beginning Work in Process inventory which were 47% complete; the department completed and transferred 172,000 units. At the end of the period, 29,000 units were in the ending Work in Process inventory and are 82% complete. Compute the number of equivalent units produced by the department. During March, the production department of a process operations system completed and transferred to finished goods 23,000 units that were in process at the beginning of March and 130,000 that were started and completed in March. March's beginning inventory units were 100% complete with respect to materials and 57% complete with respect to conversion. At the end of March, 32,000 additional units were in process in the production department and were 100% complete with respect to materials and 32% complete with respect to conversion. Compute the number of equivalent units with respect to both materials and conversion respectively for March using the FIFO method