Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 22,000 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 $ 44,000 17,600 $ 61,600 52,400 52,400 22,000 $151,960 151,960 193,880 $ 345,840 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 places.) Direct materials Conversion Total cost Weighted Average Cost per EU FIFO Cost per EU 0.000 $ 0.000