Content Area The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $814,800. The conversion cost for the period in the Bottling Department is $315,000. The total equivalent units for direct materials and conversion are 29,100 and 6,300, respectively. Determine the direct materials and conversion cost per equivalent unit. $fill in the blank 1 per Equivalent Unit of Materials $fill in the blank 2 per Equivalent Unit of Conversion Costs