Bellevue Chemicals had beginning work-in-process inventory of $239,910 on March 1. Of this amount, $101,280 was the cost of direct materials and $138,630 was the cost of conversion. The 24,000 units in the beginning inventory were 45 percent complete with respect to direct materials and 65 percent complete with respect to conversion costs.

During March, 58,000 units were transferred out and 14,000 remained in ending inventory. The units in ending inventory were 70 percent complete with respect to direct materials and 15 percent complete with respect to conversion costs. Costs incurred during March amounted to $820,800 for direct materials and $961,200 for conversion.

Required

Compute the cost per equivalent unit for direct materials and for conversion costs for March using the weighted-average method.