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Cliff Company manufactures file cabinets. The following cost information is available for the month of December: $ 63,000 119,000 Beginning work in process Direct materials Conversion cost December costs Direct materials Conversion cost 123, 750 195,500 Cliff had 16,500 equivalent units of direct materials and 11,500 equivalent units of conversion cost. Using the FIFO method, calculate Cliff's cost per equivalent unit for materials and conversion during December. (Round your answers to 2 decimal places.) Direct Materials Conversion Cost per Eguralen Une Direct Materials conversion Cost per Equivalent Unit