Martin Manufacturing has two manufacturing departments, Forming and Painting. The company uses the weighted-average method and it reports the following data. Units completed in the Forming department are transferred to the Painting department. Beginning work in process inventory Units started this period Units 105,500 1,211,000 Direct materials Percent Complete Conversion Percent 60% Complete 40% 1,191,000 125,500 80% 30% Units completed and transferred out Ending work in process inventory Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion $ 190,200 72,200 $ 262,400 Costs added this period Direct materials Conversion $ 5,621,100 4,228,075 9,849,175 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.