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

Data for June
Work-in-process inventory, June 1: 17,000 units
Direct materials: 100% complete	$	34,000
Conversion: 40% complete		13,600
Balance in work-in-process, June 1	$	47,600
Units started during June		41,400
Units completed and transferred out		41,400
Work-in-process inventory, June 30		17,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$	99,360
Conversion costs
Direct labor		99,360
Applied overhead		132,480
Total 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.)

	Weighted Average Cost Per EU	FIFO Cost per EU
Direct materials
Conversion
Total cost