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

Data for June
Work-in-process inventory, June 1: 22,000 units
Direct materials: 100% complete	$ 44,000
Conversion: 40% complete	17,600
Balance in work-in-process, June 1	$ 61,600
Units started during June	52,400
Units completed and transferred out	52,400
Work-in-process inventory, June 30	22,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$ 151,960
Conversion costs
Direct labor	151,960
Applied overhead	193,880
Total conversion costs	$ 345,840

Required:

1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods.