In this month's production of roasted peanuts, Swifty added $3,192 of DM costs and $3,848 of conversion costs. Beginning WIP Inventory for the roasting process included $600 for DM costs and $750 for conversion costs. A total of 4,740 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 4,840 . How much total cost does Swifty 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 Swifty uses the weighted-average method of process costing. (Round answers to 2 decimal places, e.g. 15.25.)