In this month's production of roasted peanuts, Sheffield 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 conversion costs. A total of 5,360 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion 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 Sheffield 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 AA $