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 $600$ to $800$ 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 $100$ engines, which were $50\%$ complete for direct materials and $50\%$ complete for conversion costs. The direct materials cost in beginning Work$-$in$-$Process was $$50,000,$ while the conversion cost was $$60,000.$ A total of $500$ engines were completed and shipped out during the month, and total direct materials cost of $$550,000$ and conversion cost of $$640,000$ were incurred during the month. The ending Work$-$in$-$Process of $200$ 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.

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