Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 19,000 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 Conversions 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs Required: $ 38,000 15,200 $53,200 45,800 45,800 19,000 $ 119,080 119,080 155,720 $274,800 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