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 $224,000$ units and transferred out $208,000$ in July. Materials costs incurred in July were $$674,000$ and

conversion costs were $$1,059,000.$

Required:

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

Note: Round your answers to $2$ decimal places. 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 units$)$:$,$Materials,Conversion$],[,,],[100,,29\%$