The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all material

are added at the beginning of the process$)$:

The Remington Plant started $234,000$ units and transferred out $218,000$ in July. Materials costs incurred in July were $$774,000$

and conversion costs were $$1,159,000.$

Required:

Compute the cost per equivalent unit for materials and conversion costs using the weighted$-$average method.

Note: Round your answers to $2$ decimal places.