Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 18,000 units Direct materials: 100% complete $ 36,000 Conversion: 40% complete 14,400 Balance in work-in-process, June 1 $ 50,400 Units started during June 43,600 Units completed and transferred out 43,600 Work-in-process inventory, June 30 18,000 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials $ 109,000 Conversion costs Direct labor 109,000 Applied overhead 143,880 Total conversion costs $ 252,880 Required: 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 decimal places.)