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Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials$29,000 Conversion cost 72,000

Cliff Company manufactures file cabinets. The following cost information is available for the month of December:

Beginning work in process

Direct materials$29,000

Conversion cost 72,000

December costs

Direct materials 68,000

Conversion cost 103,000

Cliff had 7,500 equivalent units of direct materials and 6,500 equivalent units of conversion cost. Using the weighted-average method, calculate Cliffs cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.)

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