Cliff Company manufactures file cabinets. The following cost information is available for the month of December: $ 31,000 54,000 Beginning work in process Direct materials Conversion cost December costs Direct materials Conversion cost 68,000 109,000 Cliff had 8,900 equivalent units of direct materials and 5,700 equivalent units of conversion cost. Using the weighted average method, calculate Cliff's cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.) Direct Materials Conversion Cost per Equivalent Unit