The cost of direct materials transferred into the Bottling Department of the Mountain 5 prings Water Company is $816,000. The conversion cost for the perlod in the Bottling Department is 4360,000. The total equivalent units for direct materials and conversion are 25,500 liters and 7,200 ilters, respectively, Determine the direct mateniels and conversion cost per equivalent unit. Cast per equivalent unit of materials Cost per equlvalent unit of conversion