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 61,000 75,000 102,000 Cliff had 8,100 equivalent units of direct materials and 5,000 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