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$)$:

$\backslash$table$[[,$Materials,Conversion$],[$Beginning work in process $(26,000$ units$)$:$],[$Percentage complete with respect to$,100\%,20\%],[$Costs$,$$ $83,600,$$ $18,636],[$Ending work in process $(42,000$ units$)$:$],[$Percentage complete with respect to$,100\%,60\%],[$Costs$,??,??]]$

The Remington Plant started $216,000$ units and transferred out $200,000$ in July. Materials costs incurred in July were $$594,000$ and conversion costs were $$979,000.$

Required:

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

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

$\backslash$table$[[,$Direct Materials,Conversion$],[$Cost per equivalent unit,,$]]$