Cost per Equivalent Unit

The cost of direct materials transferred into the Filling Department of Savannah Lotion Company is $13,300. The conversion cost for the period in the Filling Department is $3,100. The total equivalent units for direct materials and conversion are 38,000 ounces and 38,750 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