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 Direct materials Conversion cost $ 64,000 120,000 126,160 198,360 Cliff had 16,600 equivalent units of direct materials and 11,600 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.) Cliff had 16,600 equivalent units of direct materials and 11,600 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.) Answer is complete but not entirely correct. Direct Materials Conversion Cost per Equivalent Unit $ 11.46 X $ 27.44 X