Verer Custom Carpentry manufactures chairs in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 5% of the good units. Data provided for March 2017 are as follows:

WIP, beginning inventory 3/1/2017	32,500 units
Direct materials (100% complete)
Conversion costs (90% complete)
Started during March	70,300 units
Completed and transferred out	80,000 units
WIP, ending inventory 3/31/2017	18,700 units
Direct materials (100% complete)
Conversion costs (70% complete)
Costs:
WIP, beginning inventory:
Direct materials	$70,800
Conversion costs	40,300
Direct materials added	105,900
Conversion costs added	128,160

What costs are allocated to the ending

workminusinminusprocess

inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.