Otsego Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department.

Work n process, June 1:

Direct material ......................................$ 37,000

Conversion .............................................. 36,750

Costs incurred during June:

Direct material ...................................$150,000

Conversion ........................................... 230,000

The equivalent units of activity for June were as follows: 17,000 equivalent units of direct material and 48,500 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.