The following information is available for Lexi Company for January.

Equivalent Units

Direct materials 5,000

Conversion Costs 2,500

Beginning WIP inventory costs

Direct Material $30,000

Conversion Costs $64,500

Costs for the month of January Current costs

Direct materials $40,000

Conversion Costs $35,000

Ending Inventory Costs

Direct Materials $15,500

Conversion Costs $13,500

Complete the cost per equivalent unit for materials, conversion costs and the total cost per equivalent unit.