Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Kraus Company is $534,600. The conversion cost for the period in the Rolling Department is $303,800. The total equivalent units for direct materials and conversion are 2,700 tons and 4,900 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: per ton Conversion cost per equivalent unit: $ per ton