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

Data for June
Work-in-process inventory, June 1: 15,000 units
Direct materials: 100% complete	$	30,000
Conversion: 40% complete		12,000
Balance in work-in-process, June 1	$	42,000
Units started during June		37,000
Units completed and transferred out		37,000
Work-in-process inventory, June 30		15,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$	81,400
Conversion costs
Direct labor		81,400
Applied overhead		111,000
Total conversion costs	$	192,400

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 0.000 $ 0.000