Idaho Lumber Company grows, harvests, arid processes timber for use in construction. The following data pertain to the firm’s sawmill during November.

Work in process, November 1:

Direct material ..................................................$ 65,000

Conversion ........................................................ 180,000

Costs incurred during November:

Direct material .................................................$425.000

Conversion ........................................................ 690,000

The equivalent units of activity for November were as follows: 7,000 equivalent units of direct material and 1,740 equivalent units of conversion activity.

Required: 

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