Cliff Company manufactures file cabinets. The following cost information is available for the month of December Beginning work in process Direct materials Conversion cost December costs $ 58,000 114,000 Direct materials 112,000 Conversion cost 181,500 Cliff had 16,000 equivalent units of direct materials and 11,000 equivalent units of conversion cost. Using the FIFO 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