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At the end of July, Jolly Doughnuts Mixing Department had total costs to account for of $752,420. Of this amount, $287,045 related to direct materials

At the end of July, Jolly Doughnuts Mixing Department had total costs to account for of $752,420. Of this amount, $287,045 related to direct materials costs, while the remainder related to conversion costs. The department had 62,340 total equivalent units of direct materials and 45,625 total equivalent units of conversion costs for the month.

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

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