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

Data for June

Work-in-process inventory, June 1: 21,000 units

Direct materials: 100% complete $42,000

Conversion: 40% complete 16,800

Balance in work-in-process, June 1 $58,800

Units started during June 50,200

Units completed and transferred out 50,200

Work-in-process inventory, June 30 21,000

Direct materials: 100% complete

Conversion: 80% complete

Costs incurred during June

Direct materials $140,560

Conversion costs

Direct labor 140,560

Applied overhead 180,720

Total conversion costs $321,280

Required:

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