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Pablo Company calculates the cost for an equivalent unit of production using process costing. $ 20,000 8,000 $ 28,000 Data for June Work-in-process inventory, June 1: 10,000 units Direct materials: 100% complete Conversion: 406 complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs 26,000 26,000 10,000 $ 44,200 44,200 65,000 $109,200 Required: 1. Compute the cost per equivalent unit for both the weighted average and FIFO methods. (Round your answers to 3 decimal places.) Weighted Average Cost per EU FIFO Cost per EU Direct materials Conversion Total cost $ 0.000 $ 0.000