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 $ 980

Conversion costs 302

Current period costs Direct materials 12,040

Conversion costs 5,503

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

Beginning inventory 550 units (70% complete as to materials, 52% complete as to conversion)

Current period units started 4,200 units Ending inventory 1,100 units (50% complete as to materials, 20% complete as to conversion)

Required:

(1) Compute the equivalent units for the materials and conversion cost calculations.

a. equivalent units for materials = ?

b. equivalent units for conversion costs = ?

(2) Compute the cost per equivalent unit for direct materials and conversion costs. (Round your answers to 2 decimal places.)

a. materials (cost per equivilant unit) = ?

b. conversion cost (cost per equivilant unit) = ?