Dawson's Creek Enterprises is a small manufacturing company that uses a process costing system. At the start of production, Dawson's Creek Enterprises adds all the raw material that will be need for production. The following information is available for Q1's production.

Beginning Work in Process Inventory
	(45% complete as to conversion)	2,450	units
Started this period		56,000	units
Ending Work in Process Inventory
	(40% complete as to conversion)	18,200	units
Beginning Work in Process Inventory Costs:
	Material	$32,000
	Conversion	74,000
Current Period Costs:
	Material	$ 298,243
	Conversion	89,979

What is the material cost per equivalent unit using the weighted average method?

What is the conversion cost per equivalent unit using the weighted average method?