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.