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At the end of January, Macintyre's Mixing Department had total costs to account for a $757,475 of this amount $291,000 related to direct materials cost,while

At the end of January, Macintyre's Mixing Department had total costs to account for a $757,475 of this amount $291,000 related to direct materials cost,while the remainder related to conversion costs.The department had 61,340 total equivalent units of direct materials and $45,925 total equivalent units of conversion costs for the month.

Compute the cost per equivalent unit for direct materilas and the cost per equivalent unit for conversion cost.

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