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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 $ 68,000 Conversion

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

Beginning work in process
Direct materials $ 68,000
Conversion cost 124,000
December costs
Direct materials 136,000
Conversion cost 210,000

Cliff had 17,000 equivalent units of direct materials and 12,000 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.)

Direct Materials Conversion
Cost per equivalent unit

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