Montana Lumber Company grows, harvests, and processes timber for use in construction. The following data pertain to the firm's sawmill during June.
Work in process, June 1
Direct material.............................................................................. $ 74,900
Conversion.................................................................................... 167,000
Costs incurred during June
Direct material............................................................................... $380,700
Conversion.................................................................................... 625,000
The equivalent units of activity for June were as follows: 6,700 equivalent units of direct material, and 1,600 equivalent units of conversion activity.

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