In this month's production of roasted peanuts, Windsor added $3,375 of DM costs and $3,536 of conversion costs. Beginning WIP Inventory for the roasting process included $600 for DM costs and $810 for conversion costs. A total of 4,500 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 4,420. How much total cost does Windsor need to account for this month? Total costs to account for Determine the company's cost per equivalent unit for both DM and conversion costs, recognizing that Windsor uses the FIFO method of process costing. (Round answers to 2 decimal places, es. 15.25.)