At the beginning of the month, the painting department of skye manufacturing had 20,000 units in inventory, 70% complete as to materials, and 20% complete as to conversion. the cost of the beginning inventory, $28,650, consisted of $22,400 of material costs and $6,250 of conversion costs. during the month the department started 115,000 units and transferred 120,000 units to the next manufacturing department. costs added in the current month consisted of $229,600 of materials costs and $540,500 of conversion costs. at the end of the month, the department had 15,000 units in inventory, 40% complete as to materials and 10% complete as to conversion. if skye manufacturing uses the weighted average method of process costing, compute the costs per equivalent unit of materials and conversion respectively for the painting department.