On March 1, Upton Company's Packaging Department had Work in Process inventory of 8,820 units, which had been transferred in from the finishing department. These units had accumulated costs of $315,000 in previous departments and $16,000 for conversion costs in the Packaging Department. During March, 30,000 units were transferred into the department. These units had accumulated costs of $770,000 in the previous departments. The Packaging Department incurred $54,000 in conversion costs during the month. On March 31, 700 units remained in ending inventory. These units were 80% complete with respect to conversion costs. Required: Compute the cost per equivalent unit for transferred-in costs and for conversion costs for the Packaging Department using the weighted average method. Round your answers to two decimal places. Transferred-in costs $ per equivalent unit Conversion costs $ per equivalent unit