Data for June Work-in-process inventory, June 1: 27,000 units Direct materials: 100% complete $ 54, 000 Conversion: 40% complete 21 , 600 Balance in work-in-process, June 1 $ 75, 600 Units started during June 63 , 400 Units completed and transferred out 63 , 400 Work-in-process inventory, June 30 27, 000 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials $ 215 , 560 Conversion costs Direct labor 215 , 560 Applied overhead 266, 280 Total conversion costs $ 481, 840 Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.) Weighted Average Cost per EU FIFO Cost per EU Direct materials $ 2.981 Conversion Total cost $ 2.981 $ 0.000