Cuff 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 $31,000 55,000 77,000 95,000 es Clit had 8,600 equivalent units of direct materials and 5,500 equivalent units of conversion cost. Using the weighted average method, calculate Cliff's cost per equivalent unit for materials and conversion during December (Roune your answers to 2 decimal places.) Direct Materials Conversion Cost per Equivalent Unit