[The following information applies to the questions displayed below] The Matsui Lubricants plant uses the FIFO method to account for its work-in-process inventories. The accounting records show the following information for a particular day. Quantity information is obtained from the manufacturing records and includes the following. Required: a. Compute the equivalent units for the materials and conversion cost calculations. b. Compute the cost per equivalent unit for direct materials and for conversion costs using the FIFO method. Complete this question by entering your answers in the tabs below. Compute the equivalent units for the materials and conversion cost calculations