Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 11,400 ounces in beginning work in process inventory (50% complete). During the period, 81,100 ounces were completed. The ending work in process inventory was 5,700 ounces (40% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $85,140. The conversion cost for the period in the Filling Department is $116,370. The total equivalent units for direct materials and conversion are 38,700 ounces and 43,100 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: Conversion costs per equivalent unit: per ounce per ounce