7.72 points eBook Meferences Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials Conversion cost December costs. Direct materials Conversion cost $ 71,000 127,000 143,590 218,940 Cliff had 17,300 equivalent units of direct materials and 12,300 equivalent units of conversion cost. Using the FIFO method, calculate Cliff's cost per equivalent unit for materials and conversion during December. (Round your answers. to 2 decimal places.) Direct Materials Conversion Cost per Equivalent Unit