Crane's is a high$-$end skincare line that has been created by dermatologists for people who have very dry skin. Crane's is very selective

about who carries the company's line and therefore is considered a boutique label. Its best$-$selling product is a lightweight moisturizer

that also contains a high level of SPF that customers have come to appreciate. Crane's produces the products in limited quantities to

best ensure that each container receives the time and attention that it deserves to ensure high quality. As of December $31$ of last year,

a batch in process contained $240$ units that were $70\%$ complete for Conversion Costs $($CC$)$ and $100\%$ complete for direct materials

$($DM$)$ because all DM is added at the front$-$end of processing. During the current year, Crane's started $17,510$ units and completed

$16,000$ units by the close of the year. Units remaining in ending inventory are $70\%$ complete for CC and $100\%$ complete for DM in the

current year. Crane's had the following costs for the year that are associated with all of the units described above:

Currently, each unit is in a small, recyclable plastic container. Crane's uses the First$-$In$,$ First$-$Out $($FIFO$)$ method of Process Costing.

Using the information above, please answer the following questions.

$($a$)$

What is the equivalent cost per unit for Direct Materials? What is the equivalent cost per unit for Conversion Costs? $($Round final

answers to $2$ decimal places, e$.$g$.5\mathrm{.}75.)$