Cliff Company manufactures file cabinets. The following cost information is available for the month of December:
Beginning work in process
Direct materials ..... $ 68,000
Conversion cost ...... 124,000
December costs
Direct materials ....... 136,000
Conversion cost ....... 210,000

Cliff had 17,000 equivalent units of direct materials and 12,000 equivalent units of conversion cost. Using the weighted-average method, calculate Cliff’s cost per equivalent unit for materials and conversion during December.