Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in proces Direct materials $ 37,000 62,000 Conversion cost Decenber costs Direct materials 72,000 Book Conversion cost 112,000 ferences Cliff had 8,200 equivalent units of direct materials and 6,800 equivalent units of conversion cost. Using the weighted-average method, calculate Ciff'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