Clasby Corporation uses the FIFO method in its process costing. The following data concern the company's Mixing Department for the month of January.

	Materials		Conversion
Work in process, January 1	$	15,702	$	22,702
Cost added to production in the mixing department during January	$	181,203	$	157,040
Equivalent unit of production for January		5,610		5,200

Required:

Compute the cost per equivalent unit for materials and conversion for the Mixing Department for January using the FIFO method. (Round your answers to 2 decimal places. Omit the "$" sign in your response.)

	Materials	Conversion
Costs per equivalent unit	$	$