Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Jabari Company is $3,100,500. The conversion cost for the period in the Rolling Department is $93,725. The total equivalent units for direct materials and conversion are 3,900 tons and 815 tons, respectively. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. x Open spreadsheet 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