Show Me How Calculator Cost per Equivalent Unit The cost of direct materials transferred into the Rolling Department of Oak Ride Steel Company is $464,800. The conversion cost for the period in the Rolling Department is $285,600. The total equivalent units for direct materials and conversion are 2,000 tons and 5,100 tons, respectively Determine the deect materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: Conversion cost per equivalent unit: perton 8 9 1 9 7 8 2 P 4 5 2 M B. N hp HP Laptop bore