Please determine the Cost per equivalent unit of materials and Cost per equivalent unit of conversion.

The cost of direct materials transferred into the Bottling Department of the Fresh River Waters Co. is $785,700. The conversion cost for the period in the Bottling Department is $310,000. The total equivalent units for direct materials and conversion are 29,100 gallons and 6,200 gallons, independantly. Determine the direct materials and conversion cost per equivalent unit.

Cost per equivalent unit of materials	$
Cost per equivalent unit of conversion	$