Otsego Glass Company manufactures window glass for automobiles. The following data pertain to the Plate Glass Department. Work in process, June 1 Direct material $ 22,920 Conversion 50,000 Costs incurred during June Direct material $ 114,000 Conversion 268,000 The equivalent units of activity for June were as follows: 16,300 equivalent units of direct material and 60,000 equivalent units of conversion activity. Required: Calculate the cost per equivalent unit, for both direct material and conversion, during June. Use weighted-average process costing.