Watties Beverages, Ltd., of Austrlia makes blended tropical fruit juice. Following information pertains to October production in the production plant, which produces and bottles fruit drinks:

	Units	Materials	Conversion
Work in process, October 1	2,000	70% complete	60% complete
Started in October	10,000
Work in process, October 30	4,000	40% complete	25% complete
Costs:
Work in process October 1		$1,050	$3,240
Added during October		8,200	22,620

Required

1. Calculate cost per equivalent unit for materials and conversion for October and the total cost per equivalent unit using FIFO method (Round to two digits after the decimal point where necessary). Show your calculations.