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 $ 93,200 Conversion 117,000 Costs incurred during November Direct material $ 418,000 Conversion 645,000 The equivalent units of activity for November were as follows: 7100 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