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. Direct materials Conversion Percent Units Percent Complete Beginning work in process inventory 100,000 60% Complete 40% Units started this period 1,200,000 Units completed and transferred out 1,180,000 Ending work in process inventory 120,000 80% 30% Production cost information for the Forming department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 179,200 61,200 $ 240,400 $ 4,924,800 3,586,800 8,511,600 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.