Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 13,000 units Direct materials: 100% complete $ 26,000 Conversion: 40% complete 10,400 Balance in work-in-process, June 1 $ 36,400 Units started during June 32,600 Units completed and transferred out 32,600 Work-in-process inventory, June 30 13,000 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials $ 65,200 Conversion costs Direct labor 65,200 Applied overhead 91,280 Total conversion costs $ 156,480 Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.)