The Lenco Chemicals plant uses the weighted-average method to account for its work-in-process inventories. The accounting records show the following information for a particular day:

Beginning WIP inventory
Direct materials	$	990
Conversion costs		392
Current period costs
Direct materials		16,770
Conversion costs		8,617

Quantity information is obtained from the manufacturing records and includes the following:

Beginning inventory	850	units	(70% complete as to materials, 54% complete as to conversion)
Current period units started	4,800	units
Ending inventory	1,700	units	(50% complete as to materials, 20% complete as to conversion)

Required:

(1) Compute the equivalent units for the materials and conversion cost calculations.

(2) Compute the cost per equivalent unit for direct materials and conversion costs. (Round your answers to 2 decimal places.)