Pablo Company calculates the cost for an equivalent unit of production using process costing.

$ 28,000 11,200 $ 39,200 34,800 34,800 14,000 Work-in-process inventory, June 1: 14,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 73,080 73,080 100,920 $174,000 Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.) Weighted Average Cost FIFO Cost per EU per EU Direct materials Conversion Total cost