The cont of direct materials transferred into the Filling Department of Iry Cosmetics Company is $126,360. The conversion cost for the period in the Fuling Department is 574,200. The total equivalent units for direct materials and conversion are 46,800 ounces and 53,000 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