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 $27,000 53,000 76,000 97,000 Cliff had 9,300 equivalent units of direct materials and 7,000 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