Problem: In this month's production of roasted peanuts, Wildhorse added $3,584 of DM costs and $3,906 of conversion costs. Beginning WIP Inventory for the roasting process included $590 for DM costs and $770 for conversion costs. A total of 4,480 equivalent units of peanuts were completed this month in terms of DM resources. The total equivalent units for conversion costs were 4,340. How much total cost does Wildhorse need to account for this month? Total costs to account for Determine the company's cost per equivalent unit for both DM and conversion costs, recognizing that Wildhorse uses the FIFO method of process costing. (Round answers to 2 decimal places, e.g. 15.25.) DM Conversion Cost Cost per equivalent unit $ $