In this month's production of roasted peanuts, Nash added $3,437 of DM costs and $4,352 of conversion costs. Beginning WIP Inventory for the roasting process included $610 for DM costs and $880 for conversion costs. A total of 4,260 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 4,360. How much total cost does Nash 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 Nash uses the weighted-average method of process costing. (Round answers to 2 decimal places, e.g. 15.25.)