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 Direct materials Percent Complete Conversion Percent Complete 102,500 1,205,000 60% 40% 1,185,000 122,500 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 $ 184,200 Conversion 66,200 $ 250,400 Costs added this period Direct materials $ 4,819,500 Conversion 3,476,875 8,296,375 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department