Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments:

$\backslash$table$[[$Units in beginning inventory,$440],[$Units started into production,$4,320],[$Units in ending inventory,$310],[$Units transferred to the next department,$4,450]]$

Percentage completion of beginning inventory

Materials

Conversion

Percentage completion of ending inventory

$70\%$

$30\%$

$80\%$

$40\%$

The cost of beginning inventory according to the company's costing system was $$7,827$ of which $$4,822$ was for materlals and the remainder was for conversion cost. The costs added during the month amounted to $$181,186.$ The costs per equivalent unit for the month were:

$\backslash$table$[[,$Materials,Conversion$],[$Cost per equivalent unit,$$18\mathrm{.}00,$$$23\mathrm{.}00$