Break Company manufactures one product, XYZ. During the current period, Break put into production 700,000 units of XYZ. Additional information:

• Beginning work-in-process inventory of XYZ was 120,000 units and ending work-in-process inventory was 140,000 units.
• Beginning work-in-process was period 80% complete for materials and 25% complete for conversion costs.
• Ending work-in-process was 90% complete as to materials and 60% complete as to conversion costs.
• Materials cost for beginning work-in-process was $2,900,000 and materials cost added during the period was $3,230,000.
• Conversion costs for beginning work-in-process were $1,800,000 and conversion costs added during the period were $6,000,000.

1. Using the weighted average method of process costing, equivalent units of production for materials and for conversion costs for the period.

2. Compute cost per equivalent unit for materials and for conversion costs.