Kalox, Inc., manufactures an antacid product that passes through two departments. Data for the May for the first department follow: The beginning work in process, inventory 80% complete with respect to materials and 65% complete with respect to labor and overhead. The ending work in process inventory was 60% complete with respect to materials and 40% complete with respect to labor and overhead. Assume that the company uses the FIFO method of accounting for units and costs. Compute the equivalent units for May's activity for the first processing department. Determine the costs per equivalent unit for May. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)