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$)$:

Materials Conversion

Beginning work in process $(45,000$ units$)$:

Percentage complete with respect to $100\%20\%$

Costs $ $93,100$ $ $28,136$

Ending work in process $(61,000$ units$)$:

Percentage complete with respect to $100\%60\%$

Costs $????$

The Remington Plant started $235,000$ units and transferred out $219,000$ in July. Materials costs incurred in July were $$784,000$ and conversion costs were $$1,169,000.$

Required:

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

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