Corporation makes interlocking children's blocks in a single processing department. Direct materials are added at the start of production. Conversion costs are added evenly throughout production. Conversion costs are added evenly throughout production. Presto uses the weighted-average method of process costing. The following information for October 2017 is available.

Equivalent unit information

Physica Units Direct Materials Conversion Costs
Work in process, October 1 20,000 a. 20,000 16,000
Started in October 80,000
Completed in October 25,000 25,000 25,000
Work in process, October 31 75,000 b. 75,000 37,500
a. Degree of Completion: Direct materials, 100%, Conversion costs, 80%
b. Degree of Completion: Direct materials, 100%, Conversion costs, 50%
Cost information

Total Costs for October 2017
Work in process, beginning
Direct materials $8,000
Conversion costs 25,000 $33,000
Direct materials added during October 50,000
Conversion costs added during October 65,000
Total costs to account for $148,000

Calculate cost per equivalent unit for direct materials and conversion costs.

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