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 (26,000 units): Percentage complete with respect to Costs Ending work in process (42,000 units): Percentage complete with respect to Costs Materials Conversion 100% 20% $ 83,600 $18,636 100% 60% 22 The Remington Plant started 216,000 units and transferred out 200,000 in July. Materials costs incurred in July were $594,000 and conversion costs were $979,000. Required: Compute the cost per equivalent unit for materials and conversion costs using the weighted-average method. Note: Round your answers to 2 decimal places.