SHOW ME HOW EXCEL ONLINE EE 20-5 p.98 PE 20-5B Cost per equivalent unit OBJ. 2 The cost of direct materials transferred into the Rolling Department of Blackrock Steel Company is $625,500. The conversion cost for the period in the Rolling Department is $157,680. The total equivalent units for direct materials and conversion are 13,900 tons and 13,140 tons, respectively, Determine the direct materials and conversion costs per equivalent unit