Azucar, Inc. has six processing departments for refining sugar-Affination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric Tons Beginning Work in Process Inventory Transferred in 13,500 Completed and transferred out to Boiling in August 5500 Ending Work in Process Inventory 8000 0 Costs Beginning Work in Process Inventory $0 Costs added during August Direct materials 3,000,000 Direct labor 1,100,000 Manufacturing overhead 625.000 Total costs added during August $41725.000 The ending Work in Process Inventory is 100% and 75% complete with respect to direct materials and conversion costs, respectively. The weighted average method is used. Compute the cost per equivalent unit for direct materials and conversion costs, (Round any intermediate calculations and your final answer to two decimal places.) $81.48 per metric ton for direct materials: $200.00 per metric ton for conversion costs $200.00 per metric ton for direct materials: $81.48 per metricton for conversion costs $222.22 per metric ton for direct materials: $222.22 per metric ton for conversion costs 5222.22 per metric ton for direct materials $150.00 per metric ton for conversion costs