Q$.$ Reid Corporation uses a process costing system in which units go through several departments.

In the Cutting Department for June, units in the beginning work in process inventory were $80\%$

complete with respect to conversion costs. Units in the ending work in process inventory were $25\%$

complete with respect to conversion costs. Other data for the department for June are as follows:

a$.$ Assuming that the company uses the weighted$-$average method, the cost per equivalent unit for

conversion costs for June is closest to:

b$.$ Assuming that the company uses the FIFO cost method, the cost per equivalent unit for

conversion costs for June is closest to: