The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process):

	Units	Material Costs
Beginning work in process	80,000	$	32,000
Started in May	250,000		102,600
Units completed	260,000
Ending work in process	70,000

Required:

Compute the cost per equivalent unit for materials using the FIFO method. (Round "Cost per equivalent unit" answer to 2 decimal places.)

The Matsui Lubricants plant uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for a particular day.

Beginning WIP inventory
Direct materials	$	985
Conversion costs		572
Current period costs
Direct materials		28,660
Conversion costs		17,809

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

Beginning inventory	850	units	(70% complete as to materials, 54% complete as to conversion)
Current period units started	6,000	units
Ending inventory	1,600	units	(50% complete as to materials, 20% 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.