Pacific link had beginning work in process inventory of $368,300 on october 1 of this amount. $ 147,600 was the cost of direct materials and $220,700 was the cost of conversion. The 23,000 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 18,000 remainded in ending inventory. The units in ending inventory were 70 percent complete with respect to direct materials and $1,510,720 for conversion. Required: Compute the cost per equivalent unit for direct materials and for conversion costs using the weighted average method