The Daltry Company manufactures a single product on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Direct materials are added at the end of the production process. Conversion costs are allocated evenly throughout production. The company uses weighted-average process costing.

Data for the Assembly Department for April are:

Work in process, beginning inventory 400 units

Conversion costs (30% complete)

Units started during April 1,200 units

Work in process, ending inventory: 250 units

Conversion costs (50% complete)

Costs for April:

Work in process, beginning inventory:

Direct materials $230,000

Conversion costs $220,000

Direct materials costs added during April $700,000

Conversion costs added during April $1,175,000

1.) What is the direct materials cost per equivalent unit for Daltry during April?

2.) What is the conversion cost per equivalent unit for Daltry in April?