CAVS Inc. employs weighted average process costing system regarding its cross- over protector product. The following data are provided for the year ended December 31, 2020: a. The January 1, 2020 work-in-process consists of 4,000 units which have the following costs: P100,000- direct material, 250,000- direct labor and p150,000- factory overhead. The beginning inventory is 60% incomplete as to conversion cost. b. The units started during the year totaled 6,000 units while the units completed during the period totals 5,000 units. c. The December 31, 2020 work-in-process inventory consists of 3,000 units which is 90% complete as to conversion cost. d. The normal spoilage for the company is 20% of units started. e. The total manufacturing costs added during the year consist of P2M-direct material, P1.5M-direct labor and PIM-factory overhead. f. F. the company inspects the products when the percentage of completion is conversion cost is 70%. g. The company adds direct labor and factory overhead evenly throughout the period while % of direct materials are added at the start of the process while the remaining direct materials are added at the end of the process. What is the cost per equivalent unit for direct material and conversion cost, repectively?