Pablo Company calculates the cost for an equivalent unit of production using process costing $ 52,000 20,800 $ 72,800 61,200 61,200 26,000 Data for June Work-in-process inventory, June 1: 26,000 units Direct materials: 100% complete Conversion: 404 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 $ 201,960 201,960 250,920 $452,880 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