Holling 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	$	8,030	$	9,028
Cost added to production in the Mixing
Department during December	$	226,400	$	284,132
Equivalent units of production for December		9,800		9,300

Required:

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