Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials Conversion cost 40,000 69,000 December costs Direct materials 100,000 Cliff had 8,400 equivalent units of direct materials and 6,500 equivalent units of conversion cost. Using the weighted-average method, calculate Cliff's cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.) Direct Materials Conversion Cost per Equivalent Unit