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 Required: $ 33,000 55,000 59,000 111,000 Cliff had 9,400 equivalent units of direct materials and 6,100 equivalent units of conversion cost. Using the weighted-average method, calculate Cliff's cost per equivalent unit for materials and conversion during December Note: Round your answers to 2 decimal places. Direct Materials Conversion Cost per Equivalent Unit