Perrette Motor Company rebuilds outomobile 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 componies and governmental units, and some individual auto owners. The plant in Dayton, Ohio, specializes in the Ford Vo engine. Approximately 870 to 1,070 engines are rebult each month, and the costs of the plant are assigned to monthy production using weighted-average process costing. The current month began with a Work in.Process ltventory of 280 engines, which were 50% complete for direct materials and 50% complete for conversion costs. The drect materials cost in beginning Work-hn. Process was $116,800, while the conversion cost was $117,120, A total of T70 engines were completed and shipped out during the month, and total direct moterials cost of 5862,400 and conversion cost of 5970,200 were incured during the month. The ending Work-in.Process of 380 units was 50% complete for direct materials and 30% complefe for conversion costs. Aequired: Compute the cost per equivalent unis for direct materials and conversion for the month