Materials are added at the beginning of the production process at Santiago Company, which uses a Weighted-Average process costing system. The following information on the physical flow of units is available for the month of April:

Beginning work in process (40% complete) 45,000
Started in April 510,000
Completed in April and transferred out 480,000
Ending work in process (70% complete) 75,000

Cost data for April show the following:

Beginning WIP inventory
Direct materials costs $ 24,300
Conversion costs 38,700
Current period costs
Direct materials costs $ 280,950
Conversion costs 1,079,550

Required:
(a)
Compute the equivalent units for the conversion cost calculation assuming Santiago uses the weighted-average method.

Equivalent units

(b)
Compute the cost per equivalent unit for materials and conversion costs for April. (Round your answers to 2 decimal places. Omit the “$” sign in your response.)

Cost per EU
Materials $
Conversion costs $