At the beginning of the month, the Painting department of Skye Manufacturing reported the following: Direct materials Percent Complete 704 Conversion Percent Complete 20% Units Beginning work in process inventory 20,000 Units started this period 115,000 Units completed and transferred out 120,000 Ending work in process inventory 15,000 Production cost information for the Painting department follows 404 104 $ 22,400 6,250 $ 28,650 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 229,600 540,500 770, 100 If 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