Pablo Company calculates the cost for an equivalent unit of production using process costing.

Data for JuneWork-in-process inventory, June 1: 17,000 unitsDirect materials: 100% complete$34,000Conversion: 40% complete13,600Balance in work-in-process, June 1$47,600Units started during June41,400Units completed and transferred out41,400Work-in-process inventory, June 3017,000Direct materials: 100% completeConversion: 80% completeCosts incurred during JuneDirect materials$99,360Conversion costsDirect labor99,360Applied overhead132,480Total conversion costs$231,840

Required:

1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods.(Round your answers to 3 decimal places.)