Perrette Motor Company rebuilds automobile engines that have been damaged or are in need of extensive repoir. The rebuit engine has a 100,000 -mile warranty and is purchased by auto shops, large motor pook in companies and govemmental units, and some individual auto owners. The plant in Dayton, Ohio, specialzes in the Ford V6 engine. Approximately 960 to 1360 engines are rebuat. each month, and the costs of the plant are assigned to monthly production using weighted-iverage process cocting. The current. month began whth a Work-in-Process inventory of 340 engines, which were 50% complete for direct materials and 50% complete for corversion costs. The direct materials cost in beginning Work-in-Process was $129.600, while the cornersion cost was $128.640. total of 860 engines were completed and shipped out during the month, and total direct materials cost of $928.800 and comverion cost of $1.032000 were incurred during the month. The ending Work-in-Process of 440 units was 505 complete for direct materials and 30% complete for conversion costs. Required: Compute the cost per equivalent unit for direct materials and corversion for the month