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 inventoryDirect materials $990

Conversion costs392

Current period costs

Direct materials16,770

Conversion costs8,617

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

Beginning inventory 850units(70% complete a to materials,

54% complete a to conversion)

Current period units started 4,800units

Ending inventory 1,700units(50% complete a to materials,

20% complete a 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.