The following information about the work$-$In$-$process Inventory pertains to the Remington Plant for the month of July $($all materlals are added at the beginning of the process$)$:

The Remington Plant started $218,000$ units and transferred out $202,000$ in July. Materlals costs Incurred in July were $$614,000$ and conversion costs were $$999,000.$

Required:

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

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

$\backslash$table$[[,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[$Cost per equivalent unit,,$]]$