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	$	72,600
Conversion		116,800
Costs incurred during November
Direct material	$	528,000
Conversion		879,000

The equivalent units of activity for November were as follows: 7,700 equivalent units of direct material and 2,600 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