Pablo Company calculates the cost for an equivalent unit of production using process costing. Work-in-process inventory, June 1:29,000 units Em Direct materials: 100% complete 60,900 23,200 Conversion: 40% complete Balance in work-in-process, June 1 $ 84,100 Units started during June Units completed and transferred out Work-in-process inventory, June 30 67,800 67,800 29,000 Direct materials: 100% complete Conversion: 80% complete Direct materials Conversion costs Cost incurred during June s 244.080 Direct labor Applied overhead 244,080 298,320 Total conversion costs S 542,400 Required: 1. Compute cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 4 decimal places.) Weighted Average Cost Per EU FIFO Cost Per EU Materials MacBo