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Annin Laboratories uses the weighted$-$average method to account for its work$-$in$-$process inventories. The accounting records show the following information for February:

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$\backslash$table$[[$Beginning WIP inventory,$],[$Direct materials,$22,053],[$Conversion costs,$7,255],[$Current period costs,$127,707],[$Direct materials,$58,665],[$Conversion costs,$]]$

Quantity information is obtained from the manufacturing records and includes the following:

$\backslash$table$[[$Beginning inventory,$6,000$ units $(40\%$ complete as to materials, $15\%$ complete as to conversion$),],[$Current period units started,$44,300$ units,$],[$Ending inventory,$14,000$ units $(75\%$ complete as to materials, $35\%$ complete as to conversion$),]]$

Required:

a$.$ Compute the equivalent units for the materials and conversion cost calculations.

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

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Required B

Compute the equivalent units for the materials and conversion cost calculations.

Equivalent units for materials

Equivalent units for conversion costs