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)

Compute the cost of goods transferred out and the ending inventory using the weighted-average method. (Do not round intermediate calculations.)

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	$	990
Conversion costs		392
Current period costs
Direct materials		16,820
Conversion costs		10,584

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

Beginning inventory	850	units	(70% complete as to materials, 60% complete as to conversion)
Current period units started	4,800	units
Ending inventory	1,700	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 for conversion costs using the FIFO method.