Beginning work in process inventory Units started this period Unite completed and transferred out Ending work in process inventory Production cost information for the Painting department follows. Beginning work in process Direct materials Direct materials Conversion Percent Unite Percent Complete 29,500 756 Complete 20% 134,000 139,000 24,500 406 159 $ 41,400 Conversion 8,150 $ 49,550 Costs added this period Direct materials Conversion $ 323,160 619,620 942,780 If Skye Manufacturing uses the weighted-average method of process costing, compute the cost per equivalent unit for direct mater respectively for the Painting department.