The Matsui Lubricants 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 Conversion costs Current period costs Direct materials Conversion costs $ 1,912 588 23,330 13,900 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory Current period units started Ending inventory 650 units (60% complete as to materials, 58% complete as to conversion) 3,900 units 1,300 units (40% complete as to materials, 20% complete as to conversion) Required: Compute the cost per equivalent unit for direct materials and conversion costs using the weighted-average method. (Round your answers to 2 decimal places.) Cost Per Equivalent Unit Materials Conversion costs