Cost per Lquivaient Unit The cost of direct materials transferred into the Roling Degartment of Jabari Company is $600,000. The conversion cost for the pericd in the Roiling Bepartment is \$315,000. The total equivalent units for direct materiais and comversion are 3,000 tons and 5,000 tons, respectively. Determine the direct materials and camversion costs per equivalent unit. Direct materials cost per equivalent unit: per ton Conversion cost per equivalent unit: perton