=+PE 20-5B Cost per equivalent unit obj. 2 EE 20-5 p. 909 The cost of direct materials transferred into the Rolling Department of Atlas Steel Company is $4,654,800. The conversion cost for the period in the Rolling Department is

$1,091,363. The total equivalent units for direct materials and conversion are 86,200 tons and 83,951 tons, respectively. Determine the direct materials and conversion costs per equivalent unit.