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: $ 1,866 510 Beginning WIP inventory Direct materials Conversion costs Current period costs Direct materials Conversion costs 23,110 13,306 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory Current period units started Ending inventory 550 units (70% complete as to materials, 53% complete as to conversion) 4,100 units 1,400 units (30% 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