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Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials $ 42,000 Conversion

Cliff Company manufactures file cabinets. The following cost information is available for the month of December:

Beginning work in process
Direct materials $ 42,000
Conversion cost 53,000
December costs
Direct materials 75,000
Conversion cost 113,000

Cliff had 8,600 equivalent units of direct materials and 5,100 equivalent units of conversion cost. Using the weighted-average method, calculate Cliffs cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.)

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