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Rauzman Corporation uses the FIFO method in its process costing. The following data concern the company's Mixing Department for the month of August. Work in process, August 1 Cost added to production in the Mixing Department during August Equivalent units of production for August Materials Conversion $ 15,708 $ 22,708 $183,018 $159,515 5,640 5,230 Required: Compute the cost per equivalent unit for materials and conversion for the Mixing Department for August using the FIFO method. (Round your final answers to 2 decimal places.) Materials $ 32.45 Conversion $ 30.50 Costs per equivalent unit