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 (36,000 units):
Percentage complete with respect to	100%	20%
Costs	$ 88,600	$ 23,636
Ending work in process (52,000 units):
Percentage complete with respect to	100%	60%
Costs	??	??

The Remington Plant started 226,000 units and transferred out 210,000 in July. Materials costs incurred in July were $694,000 and conversion costs were $1,079,000.

Required:

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

Note: Round your answers to 2 decimal places.