The following cost information is available for July for the Crest Plant at Calvert Company:

References

Beginning work$-$in$-$process inventory

Materials cost

Conversion cost

Total

Current costs

Materials cost

Conversion cost

Total

Materials are added at the beginning of the process. The following quantities have been recorded:

Beginning inventory, $43,500$ partially complete gallons, $60$ percent complete with respect to conversion costs.

Units started in July, $83,500$ gallons.

Units transferred out in July, $93,500$ gallons.

Ending inventory, $33,500$ gallons, $75$ percent complete with respect to conversion costs.

Required:

Compute the cost per equivalent unit for direct materials and conversion costs for July using the weighted$-$average method.

Note: Round your answers to $2$ decimal places.