The following cost information is available for July for the Crest Plant at Calvert Company: Beginning work-in-process inventory Materials cost Conversion cost Total Current costs Materials cost Conversion cost Total $ 59,000 38,000 $ 97,000 $ 150,000 400,000 $ 550,000 Materials are added at the beginning of the process. The following quantities have been recorded: Beginning inventory, 43,000 partially complete gallons, 55 percent complete with respect to conversion costs. Units started in July, 83,000 gallons. Units transferred out in July, 93,000 gallons. Ending inventory, 33,000 gallons, 70 percent complete with respect to conversion costs. 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. Direct Materials Conversion Costs Cost per equivalent unit