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	$	8,430	$	9,428
Cost added to production in the Mixing
Department during December	$	226,800	$	284,532
Equivalent units of production for December		10,200		9,700

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department in December. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit