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$)$:

Materials Conversion

Beginning work in process $(33,000$ units$)$:

Percentage complete with respect to $100\%20\%$

Costs $ $87,100$ $ $22,136$

Ending work in process $(49,000$ units$)$:

Percentage complete with respect to $100\%60\%$

Costs $????$

The Remington Plant started $223,000$ units and transferred out $207,000$ in July. Materials costs incurred in July were $$664,000$ and conversion costs were $$1,049,000.$

Required:

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