Perrette Motor Company rebuilds automobile engines that have been damaged or are in need of extensive repair. The rebuilt engine

has a $100,000-$mile warranty and is purchased by auto shops, large motor pools in companies and governmental units, and some

individual auto owners. The plant in Dayton, Ohio, specializes in the Ford V$6$ engine. Approximately $720$ to $920$ engines are rebuilt

each month, and the costs of the plant are assigned to monthly production using weighted$-$average process costing. The current

month began with a Work$-$in$-$Process Inventory of $180$ engines, which were $50\%$ complete for direct materials and $50\%$ complete for

conversion costs. The direct materials cost in beginning Work$-$in$-$Process was $$87,800,$ while the conversion cost was $$91,020.$ A tota

of $620$ engines were completed and shipped out during the month, and total direct materials cost of $$725,400$ and conversion cost o

$$827,700$ were incurred during the month. The ending Work$-$in$-$Process of $280$ units was $50\%$ complete for direct materials and $30\%$

complete for conversion costs.

Required:

Compute the cost per equivalent unit for direct materials and conversion for the month.