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.

Beginning WIP inventory
Direct materials	$	1,010
Conversion costs		527
Current period costs
Direct materials		22,540
Conversion costs		15,283

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

Beginning inventory	700	units	(65% complete as to materials, 55% complete as to conversion)
Current period units started	5,700	units
Ending inventory	1,900	units	(45% 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 for conversion costs using the FIFO method.