17.) The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below:

	Direct Materials	Conversion Costs
Work-in-process costs, October 1	$7,000	$9,000
Costs added during October	$53,000	$101,000
Total equivalent units	1,200	1,100

What were the cost per equivalent unit with respect to direct materials and conversion costs (rounded to the nearest cent if necessary)?