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

Data for June

Work-in-process inventory, June 1: 10,000 units

Direct materials: 100% complete $20,000

Conversion: 40% complete 8,000

Balance in work-in-process, June 1 $28,000

Units started during June 26,000

Units completed and transferred out 26,000

Work-in-process inventory, June 30 10,000

Direct materials: 100% complete

Conversion: 80% complete

Costs incurred during June

Direct materials $44,200

Conversion costs

Direct labor 44,200

Applied overhead 65,000

Total conversion costs $109,200

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