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	$	980
Conversion costs		287
Current period costs
Direct materials		11,285
Conversion costs		7,287

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

Beginning inventory	500	units	(60% complete as to materials, 56% complete as to conversion)
Current period units started	4,100	units
Ending inventory	1,000	units	(40% complete as to materials, 15% 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.