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 $ 65,000 44,000 $ 109,000 $ 210,000 460,000 $ 670,000 Materials are added at the beginning of the process. The following quantities have been recorded: . Beginning inventory, 49,000 partially complete gallons, 35 percent complete with respect to conversion costs. Units started in July, 89,000 gallons. Units transferred out in July, 99,000 gallons. . Ending inventory, 39,000 gallons, 60 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. Direct Materials Conversion Costs Cost per equivalent unit