Cost per Equivalent Unit The cost of direct materiais transferred into the Rolling Department of Jabarl Company is $516,000. The conversion cost for the period in the Rolling Department is $319,300. The total equivalent units for direct materials and conversion are 3,000 tons and 5,150 tons, respectively. Determine the direct materials and corversion costs per equivalent unit. Direct materials cost per equivalent unit: $ perton Conversion cost per equivalent unit: perton