Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 4% of the good units. Data for December 2020 are as follows: 23,000 units WIP, beginning inventory 12/1/2020 Direct materials (100% complete) Conversion costs (80% compete) Started during December Completed and transferred out 12/31/2020 WIP, ending inventory 12/31/2020 Direct materials (100% complete) Conversion costs (65% complete) 77,000 units 72,900 units 18,700 units Costs for December: WIP, beginning inventory: Direct materials Conversion costs Direct materials added Conversion costs added $153,000 77,400 225,400 296,000 What is the Direct Material and Conversion Cost per equivalent unit using the weighted-average method of process costing? Show your work. (Round any cost per unit calculations to the nearest cent)