Equivalent Units of Materials Cost The Filling Department of Ivy Cosmetics Company had 4,000 ounces in beginning work in process inventory (40% complete). During the period, 66,000 ounces were completed. The ending work in process inventory was 3,300 ounces (80% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Ivy Cosmetics Company had 3,600 ounces in beginning work in process inventory (80% complete). During the period, 60,600 ounces were completed. The ending work in process inventory was 3,000 ounces (50% complete). What are the total equivalent units for conversion costs? units The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $113,740. The conversion cost for the period in the Filling Department is $105,450. The total equivalent units for direct materials and conversion are 51,700 ounces and 55,500 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