Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $272,800. The conversion cost for the period in the Filling Department is $417,600. The total equivalent units for direct materials and conversion are 68,200 ounces and 72,000 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 Cost of Units Transferred Out and Ending Work in Process The costs per equivalent unit of direct materials and conversion in the Filling Department of Eve Cosmetics y are $0.30 and $2.00, respectively. The equivalent units to be assigned costs are as follows: Equivalent Units Direct Materials Conversion 0 3,800 Inventory in process, beginning of period 54,000 54,000 Started and completed during the period 54,000 57,800 Transferred out of Filling (completed) 4,000 2,400 Inventory in process, end of period 58,000 60,200 Total units to be assigned costs The beginning work in process inventory had a cost of $2,090. Determine the cost of completed and transferred-out production and the ending work in process inventory. If required, round to the nearest dollar Completed and transferred-out production Inventory in process, ending