Kimbos Glass Company manufactures decorative glass bowls. The following data relate to May's operations:

Work in process, 1 May:

Direct material

$21 600

Conversion

20 150

Costs incurred during May:

Direct material

$67 500

Conversion

95 000

The equivalent units of activity for May were as follows: 8 250 equivalent units of direct material, and 23 500 equivalent units of conversion activity.

Required:

Calculate the cost per equivalent unit for both direct material and conversion during May. Use weighted average process costing.