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 (36,000 units): Percentage complete with respect to Costs Ending work in process (52,000 units): Percentage complete with respect to Costs Materials Conversion 100% $ 88,600 20% $ 23,636 100% 60% ?? ?? 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. Direct Materials Conversion Cost per equivalent unit