At the beginning of the month, the Painting Department of Skye Manufacturing had 35,000 units in inventory, 70% to materials, and 20% to conversion. The cost of the beginning inventory, $43,650, consisted of $37,400 of material costs and $6,250 of conversion costs. During the month the department started 130,000 units and transferred 142,500 units to the next manufacturing department. Costs added in the current month consisted of $302,800 of materials costs and $651,050 of conversion costs. At the end of the month, the department had 22,500 units in inventory, 30% to materials and 10% 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.

• $2.28; $4.54.
• $1.94; $4.47.
• $2.31; $4.60.
• $2.31; $4.47.
• $2.73; $4.77.