Amigo Glass Company manufactures glass for sliding glass doors. At the start of August, 2,000 units were in process. During August, 11,000 units were complete and 3,000 units were in process at the end of August. These in-process units were 100% complete with respect to material and 40% complete with respect to conversion costs. Other information is as follows:
Work in process, August 1:
Direct material...... $46,000
Conversion costs.... $43,000
Costs incurred during August:
Direct material...... $180,000
Conversion costs.... $250,000

Required
Calculate the cost per equivalent unit, for both direct material and conversion costs, during August.