Sharon Is the Head Cost Accountant at 10-Key, Inc

Sharon is the head cost accountant at 10-Key, Inc., a factory that manufactures calculators. 10-Key is entering its second year of production and would like to expand operations into an online market. Prior to doing this, management has asked Sharon to gather as much data as possible about their Process Costing so they can make an informed decision. 10-Key has the following costs related to its first year of operation:
Beginning Work-in-Progress (WIP) Inventory costs: Direct Materials (DM), $1,980; and Conversion Costs (CC), $2,330
Costs added this year: DM, $9,780; and CC, $12,568
During their first year, 10-Key had the following production:
Beginning WIP Inventory of 897 units
100% complete for DM and 43% complete for CC
Started 10,005 units
Completed 8,743 units
Ending WIP Inventory of 2,159 units
100% complete for DM and 35% complete for CC
Using the First-In, First-Out (FIFO) method of Process Costing, Sharon will complete the analysis requested by management. What is the equivalent cost per unit for both Direct Materials and Conversion Costs? (Round units to whole number and cost to two decimal places.)