Pablo Company calculates the cost for an equivalent unit of production using process costing. Data for June Work-in-process inventory, June 1: 27,000 units Direct materials: 100% complete Conversion: 40% 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 Required: $ 54,000 21,600 $ 75,600 63,400 63,400 27,000 $ 215,560 215,560 266,280 $ 481,840 1. Compute the cost per equivalent unit for both the weighted-average and FIFO methods. (Round your answers to 3 de places.)