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 2020 are as follows:

WIP, beginning inventory 3/1/2020

32 comma 900

units
Direct materials (100% complete)
Conversion costs (90

% complete)
Started during March	70 comma 900

units
Completed and transferred out	80 comma 700

units
WIP, ending inventory 3/31/2020	18 comma 700

units
Direct materials (100% complete)
Conversion costs (75

% complete)

Costs:

WIP, beginning inventory:
Direct materials	$ 70 comma 300

Conversion costs	40 comma 100
Direct materials added	105 comma 800
Conversion costs added	128 comma 160

What costs are allocated to the ending workminus inminus process 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.)