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 materials Percent Complete Conversion Percent Complete

Beginning work in process inventory $109,500,60\%$

$40\%$

Units started this period $,1,219,000$

Units completed and transferred out $1,199,000$

Ending work in process inventory $129,500,80\%$

$30\%$

Production cost information for the Forming department follows.

Beginning work in process

Direct materials $$198,200$

Conversion $,80,200,$$$278,400$

Costs added this period

Direct materials $,$$$6,705,580$

Conversion $,5,242,555,11,948,135$

Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.

$$5\mathrm{.}30$ per EUP direct materials; $$4\mathrm{.}30$ per EUP conversion.

$$5\mathrm{.}20$ per EUP direct materials; $$4\mathrm{.}02$ per EUP conversion.

$$5\mathrm{.}15$ per EUP direct materials; $$4\mathrm{.}24$ per EUP conversion.

$$4\mathrm{.}97$ per EUP direct materials; $$4\mathrm{.}10$ per EUP conversion.

$$5\mathrm{.}76$ per EUP direct materials: $$4\mathrm{.}44$ per EUP conversion.