7 Help Save & Exit Submit Check my work 7.69 points ellook References Cliff Company manufactures file cabinets. The following cost information is available for the month of December: Beginning work in process Direct materials Conversion cost December costs Direct materials Conversion cost $ 39,000 61,000 76,000 113,000 Cliff had 8,700 equivalent units of direct materials and 5,600 equivalent units of conversion cost Using the weighted-average method, calculate Cliff's cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.) Direct Materials Conversion Cost per Equivalent Unit