At the beginning of the month, the Painting Department of Skye Manufacturing had 31,000 units in inventory, 80% complete as to materials, and 25% complete as to conversion. The cost of the beginning inventory, $39,650, consisted of $33,400 of material costs and $6,250 of conversion costs. During the month the department started 126,000 units and transferred 136,500 units to the next manufacturing department. Costs added in the current month consisted of $286,760 of materials costs and $555,765 of conversion costs. At the end of the month, the department had 20,500 units in inventory, 40% complete as to materials and 15% complete as to conversion. If Skye Manufacturing uses the weighted average method of process costing, compute the costs per equivalent unit of materials and conversion respectively for the Painting Department