Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during November. Work in process, November 1 Direct material Conversion Costs incurred during November Direct material Conversion $ 93,200 117,000 $418,000 645,000 The equivalent units of activity for November were as follows: 7,100 equivalent units of direct material and 2,000 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. Direct material Conversion Cost per Equivalent Unit