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	$	95,500
Conversion		246,600
Costs incurred during November
Direct material	$	474,500
Conversion		987,000

The equivalent units of activity for November were as follows: 7,500 equivalent units of direct material and 2,400 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.