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. Units Direct aterials Percent Complete 107,000 601 Conversion Percent Complete 40% 1,194,000 127,000 80% 30% Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory 1,214,000 Production cost information for the Forming department follows Beginning work in process Direct materials $193,200 Conversion 75,200 $ 268,400 Costs added this period Direct materials $ 6,025,680 Conversion 4,606,780 10,632,460 Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.