The cost of direct materals transeried into the Botting Department of Mountain Springs Water Campany is $937,000. The conversan cost foe the period in the Batting Department is $365,000. The total equivaient units for direct msterials and conversion are 32,900 and 7,300 , respectively. Determine the direct materials and conversan cost per equivalent unit. Materials Cost per Equivalent Unit: 1 Conversion Cont per Equivalent Unit: 4