Sarah is the Head Cost Accountant for Hourglass Inc., a company that manufactures sand that is poured into containers and sold to various vendors. Hourglass uses Process Costing rather than Job Costing to account for its costs and has been performing the costing using the Weighted-Average method. The company's Beginning Work-in-Progress (WIP) Inventory included the following: Conversion Costs (CC), \$958; and Direct Materials (DM), \$428. During the current year, the company added the following costs: CC, \$12,765; and DM, $10,444. Recently, Sarah has begun to question if First-In, First-Out (FIFO) would have produced a significant costing difference for Hourglass. What is the difference in equivalent unit costs between the FIFO and Weighted-Average methods? Conversion Costs: Direct Materials: more under more under