Pacific Ink had beginning work-in-process inventory of $371,640 on October 1. Of this amount, $143,060 was the cost of direct materials and $228,580 was the cost of conversion. The 21,000 units in the beginning inventory were 30 percent complete with respect to both direct materials and conversion costs.

During October, 53,000 units were transferred out and 17,000 remained in ending inventory. The units in ending inventory were 90 percent complete with respect to direct materials and 40 percent complete with respect to conversion costs. Costs incurred during the period amounted to $1,180,800 for direct materials and $1,522,320 for conversion.

Required:

Compute the cost per equivalent unit for direct materials and for conversion costs using the FIFO method.(Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Cost per EU
Direct materials	$
Conversion costs	$