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 $229,000$ units and transferred out $213,000$ in July. Materlals costs Incurred In July were $$724,000$ and

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

Requlred:

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

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