Materials are added at the beginning of the process. The following quantities have been recorded: - Beginning inventory, 43,500 partially complete gallons, 60 percent complete with respect to conversion costs. - Units started in July, 83,500 gallons. - Units transferred out in July, 93,500 gallons. - Ending inventory, 33,500 gallons, 75 percent complete with respect to conversion costs. Required: Compute the cost per equivalent unit for direct materials and conversion costs for July using the weighted-average method. Note: Round your answers to 2 decimal places