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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:

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 $ 1,940
Conversion costs 466
Current period costs
Direct materials 23,630
Conversion costs 13,890

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

Beginning inventory 570 units (50% complete as to materials, 48% complete as to conversion)
Current period units started 3,800 units
Ending inventory 1,100 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.)

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