Cost per Equivalent Unit

The cost of direct materials transferred into the Rolling Department of Jabari Company is $$436,800.$ The conversion cost for the period in

the Rolling Department is $$291,400.$ The total equivalent units for direct materials and conversion are $2,600$ tons and $4,700$ 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