In this month's production of roasted peanuts, Splish added $3,364 of DM costs and $4,350 of conversion costs. Beginning WIP Inventory for the roasting process included $540 for DM costs and $730 for conversion costs. A total of 4,880 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 5,080. How much total cost does Splish 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 Splish uses the weighted-average method of process costing. (Round answers to 2 decimal places, eq. 15.25.)