Cost per Equivalent Unit

The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $$180,180.$ The conversion cost for the

period in the Filling Department is $$208,280.$ The total equivalent units for direct materials and conversion are $46,200$ ounces and $50,800$

ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.

Direct materials cost per equivalent unit: $

per ounce

Conversion costs per equivalent unit:

per ounce