RJ Inc. is a company manufacturing a product known as "COLOREE" which undergoes a uniform process prior to its completion. RJ Inc. employs weighted average process costing system for this product. For the year ended December 31, 2016, the following data are provided by the company:

a.The work-in-process inventory on January 1, 2016 is 10,000 units which are 80% incomplete as regards to conversion cost while the work-in-process inventory on December 31, 2016 is 60% complete regards to conversion cost

b.The total units started during the year amounted to 90,000 units while the total units manufactured during the year amounted to 70,000 units.

c.There is no spoilage during the period

d.If is the company's policy to apply direct labor and factory overhead evenly throughout the period while 2/5 of direct materials are added at the start of theprocess while the remaining direct materials are added at the end of the process

e.The cost of January 1, 2016 work-in-process inventory consists of P 100,000-direct material, P 200,000-direct labor and P 300,000-factory overhead.

f.The total manufacturing cost for the year consisted P2M-direct material, P5M-direct labor and P3M-factory head.

What is the cost per equivalent unit of production of Direct Material and Conversion Cost, respectively?