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$)$:

Beginning work in process $(32,000$ units$)$:

Percentage complete with respect to

Costs

Ending work in process $(48,000$ units$)$:

Percentage complete with respect to

Costs

The Remington Plant started $222,000$ units and transferred out $206,000$ in July. Materials costs incurred in July were $$654,000$ and

conversion costs were $$1,039,000.$

Required:

Compute the cost per equivalent unit for materials and conversion costs using the weighted$-$average method.

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