At the beginning of the month, the Painting department of Skye Manufacturing reported the following Direct materials Conversion Percent Percent Complete Complete 80% 20% Units Beginning work in process inventory 22,000 Units started this period 119,000 Units completed and transferred out 124,000 Ending work in process inventory 17,000 Production cost information for the Painting department follows, 30% 15% Beginning work in process Direct materials $ 26,400 Conversion 6,650 $ 33,050 Costs added this period Direct materials $ 283,440 Conversion 562,825 846,265 of Skye Manufacturing uses the weighted average method of process costing, compute the cost per equivalent unit for direct materials and conversion respectively for the Painting department Multiple Choice $240: $4,50