Hi-Test Company uses the weighted-average method of process costing to assign production costs to its products. Information for the company's first production process September follows. Assume that all materials are added at the beginning of this production process, and that conversion costs are added uniformly throughout the process.

Work in process inventory, September 1 (1,500 units, 100% complete with respect to direct materials, 70% complete with respect to conversion; consists of $45,800 of direct materials cost, $84,695 conversion cost	$	130,495
Costs incurred in September
Direct materials	$	420,000
Conversion	$	360,000
Work in process inventory, September 30 (6,500 units, 100% complete with respect to direct materials, 30% complete with respect to conversion)		?
Units started in September		32,500
Units completed and transferred out		27,500

Required: Compute each of the following using the weighted-average method of process costing. 3. & 4. The cost per equivalent unit of materials and conversion for the month.