Wayne borrowed money to purchase his son's hockey equipment. He made month-end loan payments of $54 for two years on a loan that charges interest at 7.8% compounded monthly. Roberto also borrowed money to purchase his daughter's hockey equipment. He made loan payments of $128 at the end of each quarter for two years on a loan that charges interest at 6.6% compounded quarterly. What was the cash price of each of the sets of hockey equipment, and which parent paid less? The cash price for Wayne's son's hockey equipment is $ (Round the final answer to the nearest cent as needed. Round all intermediate values to six decimal places as needed.)