In this month's production of roasted peanuts, Shefficld added $3,182 of DM costs and $3,808 of conversion costs. Beginning WIP Inventory for the roasting process included $570 for DM costs and $850 for comversion costs. A total of 5,360 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for corversion costs were 5,480. How much total cost does Sheffield 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 shetficld uses the weighted aworase method of process costing. (Round answers to 2 decimal places, es. 15.25)