Hayek Corporation uses the FIFO method in its process costing. The following data concern the company's mixing department for the month of August. Materials Conversion Work in process, August 1 $31,734 $30,320 Cost added to production in the mixing department during August $91,332 $81,864 Equivalent units of production for August 7,740 7,580 Required: What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the mixing department for August using the FIFO method?