The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all materials

are added at the beginning of the process$)$:

The Remington Plant started $229,000$ units and transferred out $213,000$ in July. Materials costs incurred in July were $$724,000$

and conversion costs were $$1,109,000.$

Required:

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

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