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

Data for JuneWork-in-process inventory, June 1: 15,000 unitsDirect materials: 100% complete$30,000Conversion: 40% complete12,000Balance in work-in-process, June 1$42,000Units started during June37,000Units completed and transferred out37,000Work-in-process inventory, June 3015,000Direct materials: 100% completeConversion: 80% completeCosts incurred during JuneDirect materials$81,400Conversion costsDirect labor81,400Applied overhead111,000Total conversion costs$192,400

Required:

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