The Gandera Glass Company manufactures glass for sliding glass doors. At the start of August, 2,000 units were in process. During August, 15,000 units were complete and 3,000 units were in process at the end of August. These in-process units were 100 percent complete with respect to material and 40 percent complete with respect to conversion costs. Other information is as follows: 

Work in process, August 1: 

Direct material.........................$52,000 

Conversion costs.....................$44,000 

Costs incurred during August: 

Direct material.......................$200,000 

Conversion costs...................$280,000 

Required 

Calculate the cost per equivalent unit, for both direct material and conversion costs, during August.