The Mixing Department of Complete Foods has 65,000 equivalent units of materials and 56,000 equivalent units of conversion costs for October. The Mixing Department of Complete Foods has direct materials costs of $78,000 and conversion costs of $44,800 for October.

Compute the cost per equivalent unit of production for direct materials and for conversion costs.

Begin by determining the formula to compute cost per equivalent unit.

The direct materials cost per equivalent unit = $_________

The conversion cost per equivalent unit = $________

Cost per equivalent unit