The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all materials are added at the beginning of the process$)$:

$$MaterialsConversionBeginning work in process $(46,000$ units$)$:$$Percentage complete with respect to$100\%20\%$Costs$ $93,600$$ $28,636$Ending work in process $(62,000$ units$)$:$$Percentage complete with respect to$100\%60\%$Costs????

The Remington Plant started $236,000$ units and transferred out $220,000$ in July. Materials costs incurred in July were $$794,000$ and conversion costs were $$1,179,000.$

Required:

Compute the cost per equivalent unit for materials and conversion costs using the FIFO method.

Note: Round your answers to $2$ decimal places. The following information about the work$-$in$-$process inventory pertains to the Remington Plant for the month of July $($all materials are added at the beginning of the process$)$:

The Remington Plant started $236,000$ units and transferred out $220,000$ in July. Materials costs incurred in July were $\backslash$$$794,000$ and conversion costs were $\backslash$$$1,179,000.$

Required:

Compute the cost per equivalent unit for materials and conversion costs using the FIFO method.

Note: Round your answers to $\backslash (\backslash$mathbf$\{2\}\backslash )$ decimal places.