The following cost information is available for July for the Crest Plant at Calvert Company: Materlais are added at the beginning of the process. The following quantities have becen recorded: - Beginning invertory, 41,000 partially complete gallons, 35 percent complete with respect to conversion costsi - Units started in July. 81.000 gallons. - Units transferred out in July, 91,000 gallons. - Ending inventory, 31,000 gjallons, 50 percent complete with respect to comversion costs. Required: Compute the cost per equivalent unit for direct materials and corversion costs for July using the weighted-iverage meth Note: Round your answers to 2 decimal places