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 Required: $ 72,000 128,000 146,160 221,960 Cliff had 17,400 equivalent units of direct materials and 12,400 equivalent units of conversion cost. Using the FIFO method, calculate Cliff's cost per equivalent unit for materials and conversion during December. Note: Round your answers to 2 decimal places. Direct Materials Conversion Cost per Equivalent Unit