In this month's production of roasted peanuts, Concord added $3,476 of DM costs and $4,194 of conversion costs. Beginning WIP Inventory for the roasting process included $660 for DM costs and $850 for conversion costs. A total of 3,760 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 3,880. How much total cost does Concord need to account for this month? Total costs to account for $ Determine the company's cost per equivalent for both DM and conversion costs, recognizing that Concord uses the weighted-average method of process costing. (Round answers to 2 decimal places, e.g. 15.25.) DM Cost per equivalent unit $ Conversion Cost +A $