Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials $ 68,000 Conversion cost 124,000 December costs Direct materials 136,000 Conversion cost 210,000 Cliff had 17,000 equivalent units of direct materials and 12,000 equivalent units of conversion cost. Using the FIFO method, calculate Cliffs cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.)