At the end of October, Cranston Botting's mixing department had "Total costs to account for" of 5739,731.01 this amount, $271,595 related to drect materias costs, while the temainder related to conversion costs. The department had 52,230 total equivalent units of direct materiass and 45,450 total equivalent urits of coriversion costs for the month. Compule the cost per equvalent unit for direct materials and the cost per equvalent unit for conversion costs Besfin by selecting the appropriate labels for the schedule, then complete each column of the table separately. (Enier the cost per equivalent unt to the nearest cent, SX XXC)