A department started the month with beginning work in process inventory of $130,000 ($90,000 for direct materials and $40,000 for conversion). During the month, the department incurred additional direct materials costs of $700,000 and conversion costs of $500,000. Assume that equivalent units for the month were computed as 250,000 for materials and 200,000 for conversion.

1. Compute the departments cost per equivalent unit of production for the month for direct materials.

2. Compute the departments cost per equivalent unit of production for the month for conversion.