At the end of July, Aqua Bottling's mixing department had "Total costs to account for" of $727,966. Of this amount, $276,766 related to direct materials costs, while the remainder related to conversion costs. The department had 52,220 total equivalent units of direct materials and 45,120 total equivalent units of conversion costs for the month. Compute the cost per equivalent unit for direct materials and the cost per equivalent unit for conversion costs. Begin by selecting the appropriate labels for the schedule, then complete each column of the table separately. (Enter the cost per equivalent unit to the nearest cent, \$X.XX.)