Cost per Equivalent Unit

The cost of direct materials transferred into the Rolling Department of Kraus Company is $485,000. The conversion cost for the period in the Rolling Department is $291,200. The total equivalent units for direct materials and conversion are 2,500 tons and 4,550 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