The cost of direct matenals transferred into the Rolling Department of Kraus Company is 53,346,000. The convaritan cost for the Beried in the Robang Departinent is 5138,600 . The total ecuivalont unis foe direct materials and conversion are 4,400 tons and 990 tons, respect vely. This information has been coliected in the Microsoft Excel Online file, Open the spreadshet, perform the required analysin, and reve your anpees in the questiont betow Apen spmocthes Detumine the diret materials and conversion costs per equivalent unit, foound vour answers to the nearest doliar Direct matritals cost per tequialent unit: Cofveruion cost per egulvalent unit: x per ton pert ton fastases 4 thex Mnis Arin ficeds to be aliciated out to eoch equivalens unit aagoowed with these areas