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 $217,000$ units and transferred out $201,000$ in July. Materials costs incurred in July were $$604,000$ and

conversion costs were $$989,000.$ Refer to image

Required:

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

Cost per equivalent unit : Direct materials $\_\_\_\_$ and Conversion $\_\_\_\_\_$

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