Duluth Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department.
Work in process, February 1
Direct material..................................................................... $ 43,200
Conversion........................................................................... 40,300
Costs incurred during February
Direct material.................................................................... $135,000
Conversion.......................................................................... 190,000
The equivalent units of activity for February were as follows: 16,500 equivalent units of direct material, and 47,000 equivalent units of conversion activity.

Required:
Calculate the cost per equivalent unit, for both direct material and conversion, during February. Use weighted-average process costing.