H Inc. uses the weighted-average method in its process costing. The following data concern the companys Mixing Department for the month of December.

	Materials		Conversion
Work in process, December 1	$	9,130	$	10,128
Cost added to production in the Mixing
Department during December	$	227,500	$	285,232
Equivalent units of production for December		10,900		10,400

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December