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

Data for June
Work-in-process inventory, June 1: 24,000 units
Direct materials: 100% complete	$	48,000
Conversion: 40% complete		19,200
Balance in work-in-process, June 1	$	67,200
Units started during June		56,800
Units completed and transferred out		56,800
Work-in-process inventory, June 30		24,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$	176,080
Conversion costs
Direct labor		176,080
Applied overhead		221,520
Total conversion costs	$	397,600

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 FIFO Cost per EU per EU Direct materials Conversion Total cost JUUUU