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

Beginning work-in-process inventory
Materials cost	$ 64,000
Conversion cost	43,000
Total	$ 107,000
Current costs
Materials cost	$ 200,000
Conversion cost	450,000
Total	$ 650,000

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

• Beginning inventory, 48,000 partially complete gallons, 25 percent complete with respect to conversion costs.
• Units started in July, 88,000 gallons.
• Units transferred out in July, 98,000 gallons.
• Ending inventory, 38,000 gallons, 50 percent complete with respect to conversion costs.

Required:

Compute the cost per equivalent unit for direct materials and for conversion costs for July using the FIFO method.

Note: Round your answers to 2 decimal places.