Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firms sawmill during November.

Work in process, November 1
Direct material	$ 98,500
Conversion	165,500
Costs incurred during November
Direct material	$ 598,700
Conversion	657,000

The equivalent units of activity for November were as follows: 8,300 equivalent units of direct material and 2,350 equivalent units of conversion activity.

Required:

Calculate the cost per equivalent unit, for both direct material and conversion, during November. Use weighted-average process costing.

Cost per Equivalent Unit

Direct material ___

Conversion ___