Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 10,000 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 $ 20,000 8,000 $ 28,000 26,000 26,000 10,000 $44,200 44,200 65,000 $ 109,200 Total conversion costs Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal place Weighted Average Cost FIFO Cost per EU per EU Direct materials Conversion Total cost $ 0.000 $ 0.000