The Poolside Company uses a FIFO process costing system. The following data are available: Beginning inventory 1,000 units (100% complete as to materials and 50% complete as to labor and overhead); Units started in production 19,000; Units finished during the period 16,000; Units in process at the end of the period (100% complete as to materials and 25% complete as to labor and overhead) 4,000; Costs in beginning inventory were materials of $1,500 and Labor and overhead costs $1,000; Cost added during the period were $35,200 for materials and Labor and overhead costs of $37,400.

What is the FIFO cost per equivalent units of labor and overhead added for the period? (Round to the nearest $.001.)

What is the FIFO value of labor and overhead in ending Work in Process Inventory for the period? (Round to the nearest $1.00.)