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 Dayton plant at Perrette specializes in the Ford V6 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 WIP inventory of 100 engines, which were 50 percent complete as to direct materials and 50 percent complete as to conversion costs. The direct materials costs in the beginning WIP inventory was $50,000, while the conversion costs was $60,000. 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 WIP inventory was 50 percent complete as to direct materials and 30 percent complete as to conversion cost. Compute the cost per equivalent unit for direct materials and conversion for the month