value: 10.00 points Pacific Ink had beginning work-in-process inventory of $362,680 on October 1. Of this amount $146,000 was the cost of direct materials and $216,680 was the cost of conversion. The 26,000 units in the beginning inventory were 30 percent complete with respect to both direct materials and conversion costs. During October, 51,000 units were transferred out and 13,000 remained in ending inventory The units in ending inventory were 80 percent complete with respect to direct materials and 40 percent complete with respect to conversion costs. Costs incurred during the period amounted to $1,177.300 for direct materials and $1.513,020 for conversion. equired: Compute the cost per equivalent unit for direct materials and for conversion costs using the weighted average method. (Round your answers to 2 decimal places.) Cost per Equivalent Unit Materials Conversion costs