Cliff Company manufactures file cabinets. The following cost information is available for the month of December $ 67,000 123,000 Beginning work in process Direct materials Conversion cost December costs Direct materials Conversion cost 133,510 207,060 Cliff had 16,900 equivalent units of direct materials and 11.900 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