At the end of March?, MacTraneMacTrane?'s Mixing Department had total costs to account for of $770,475. Of this? amount, $305,000 related to direct materials? costs, while the remainder related to conversion costs. The department had 58,000 total equivalent units of direct materials and 46,000 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. Begin by selecting the appropriate labels for the? schedule, then complete each column of the table separately. ?(Round the cost per equivalent unit to the nearest? cent.)

	Direct Materials cost	Conversion Costs
	Cost per equivalent unit