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 $ 83,500 Conversion 122,600 Costs incurred during November Direct material $ 471,500 Conversion 756,000 The equivalent units of activity for November were as follows: 7,400 equivalent units of direct material and 2,300 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.