Pablo Company calculates the cost for an equivalent unit of production using process costing. $ 30,000 12,000 $ 42,000 37,000 37,000 15,000 Data for June Work-in-process inventory, June 1: 15,000 units Direct materials: 100% complete Conversion: 40% complete Balance in work-in-process, June 1 Units started during June Units completed and transferred out Work-in-process inventory, June 30 Direct materials: 100% complete Conversion: 80% complete Costs incurred during June Direct materials Conversion costs Direct labor Applied overhead Total conversion costs $ 81,400 81,400 111,000 $192,400 Required: 1. Compute the cost per equivalent unit for both the weighted average and FIFO methods. (Round your answers to 3 decimal places.) Weighted Average Cost per EU FIFO Cost per EU Direct materials Conversion Total cost S 0.000 $ 0.000