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

Data for June
Work-in-process inventory, June 1: 25,000 units
Direct materials: 100% complete	$	50,000
Conversion: 40% complete		20,000
Balance in work-in-process, June 1	$	70,000
Units started during June		59,000
Units completed and transferred out		59,000
Work-in-process inventory, June 30		25,000
Direct materials: 100% complete
Conversion: 80% complete
Costs incurred during June
Direct materials	$	188,800
Conversion costs
Direct labor		188,800
Applied overhead		236,000
Total conversion costs	$	424,800

Required:

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