Osteo Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department. Work in process, June 1 Direct material $ 44,480 Conversion 38,000 Costs incurred during June Direct material $ 136,000 Conversion 196,000 The equivalent units of activity for June were as follows: 19,200 equivalent units of direct material and 52,000 equivalent units of conversion activity. Required: Calculate the cost per