At the beginning of the month, the Painting Department of Skye Manufacturing had 36,000 units in inventory, 80% complete as to materials, and 20% complete as to conversion. The cost of the beginning inventory, $44,650, consisted of $38,400 of material costs and $6,250 of conversion costs. During the month the department started 131,000 units and transferred 144,000 units to the next manufacturing department. Costs added in the current month consisted of $318,850 of materials costs and $642,160 of conversion costs. At the end of the month, the department had 23,000 units in inventory, 30% complete as to materials and 10% 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.