Idaho Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during November. $ 92,200 130,400 Work in process, November 1 Direct material Conversion Costs incurred during November Direct material Conversion $448,000 963,000 The equivalent units of activity for November were as follows: 7,300 equivalent units of direct material and 2,200 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