Pitt Enterprises manufactures jeans. All materials are introduced at the beginning of the manufacturing process in the Cutting department. Conversion costs are incurred uniformly throughout the manufacturing process. As the cutting of material is completed, the pieces are immediately transferred to the Sewing department. Information for the Cutting department for the month of May follows. Units Direct materials Percent Complete Conversion Percent Beginning work in process inventory 56,000 100% Complete 40% Units started and completed 237,000 Units completed and transferred out Ending work in process inventory 212,000 81,000 100% 20% Production cost information for the Cutting department follows: Beginning work in process Direct materials Conversion $ 82,500 46,050 $ 128,550 Costs added this period Direct materials $ 417,120 Conversion 401,310 818,430 If Pitt Enterprises uses the FIFO method of process costing, compute the cost per equivalent unit for direct materials and conversion costs respectively for May.