X company follows weighted-average process costing. The company provided the following information related to department one for the month of January: Particulars Units Percentage completed Materials Conversion Beginning work-in-process 10.000 100% 40% Ending work-in-process 15,000 60% 20% Cost information: Materials Conversion Beginning work-in-process $50,000 $35,000 Costs added during January $95,800 $75,500 Determine the cost per EUP for materials and conversion, assuming 25,500 units were started during the period. (Round final answers to nearest cent)