The cost of direct materials transferred inte the Bottling Department of Mountain Springs Water Company is $1,057,000. The conversion cost for the period in the Botting Department is 3455,000 , The total equivalent units for direet materiais and conversion are 30,200 and 6,500, respectively; Deterthine the direct materials and conversion cost per equivalent unit. Materiais Cost per Equivaient Unitis $ Conversion Cost per Equlvalent Unit: \{