Pablo Company calculates the cost for an equivalent unit of production using process costing Data for June Work-in-process inventory, June 1: 20,000 units $40,00e 16,000 $ 56,000 48,000 48,000 20,000 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 $129,600 Direct labor Applied overhead Total conversion costs 129,600 168,000 $297,600 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 per EU FIFO Cost per EU Direct materials Conversion Total cost