Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 30,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 60,000 25,000 $ 85,000 Weighted Average Cost per EU 70,000 70,000 30,000 $ 122,500 119, 720 179,580 $ 299, 300 Required: 1. Compute the costs per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.) FIFO Cost per EU