8. In June, the Finishing department of Carbin Company had ending work-in-process inventory worth $400,000 ($100,000 in transferred-in costs, $180,000 in direct materials costs, and

$120,000 in conversion costs). Goods costing $1,000,000 to previous departments were transferred to the department during July, when $500,000 in direct materials and $420,000 in conversion costs were added. Total equivalent units for July were as follows:

For transferred-in costs 100,000 For direct materials 100,000 For conversion costs 80,000 Calculate cost per equivalent unit for each kind of cost, using first the weighted average method, then the FIFO method (use the same equivalent units for both methods).