The Smith Company manufactures a product that goes through two departments prior to completion.
The following information is available on work in the Forming Department in the month of March:
		Percent Completed
	Number of Units	Materials	Conversion
Work in process, March 1	65,000	5/9	4/9
Started into production	535,000
Completed and transferred out	?????
Work in process, March 31	78,000	5/8	7/8
Cost in the beginning work-in-process inventory and cost added during the month were as follows:
Costs	Materials	Conversion
Work in process, March 1	$92,500	$83,000
Cost added during March	$945,500	$831,250
The Forming Department is the first department in the production process.
After forming has been completed, the units are transferred to the Finishing Department.
The company uses the weighted-average method.
Required:
Calculate the equivalent units and unit cost for materials and conversion costs
Rounded the final answers to 3 decimal points.