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

Beginning work in process
Direct materials	$	70,000
Conversion cost		126,000
December costs
Direct materials		141,040
Conversion cost		215,940

Cliff had 17,200 equivalent units of direct materials and 12,200 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.)