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 $ 1,906 Conversion costs 524 Current period costs Direct materials 23,770 Conversion costs 13,222 Quantity information is obtained from the manufacturing records and includes the following: Beginning inventory 620 units (60% complete as to materials, 53% complete as to conversion) Current period units started 4,500 units Ending inventory 1,200 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.)