Cast per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Jabari Company is $600,000. The canversion cost for the period in the falling Departitent is 5315,000. The total equivalent units for direct materials and conversion are 3,000 tons and 5,000 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materiais cost per equivalent unit: 5 per ton Conversion cost per equivalent unit: 5 per ton