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The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $875,800. The conversion cost for the period in the

The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $875,800. The conversion cost for the period in the Bottling Department is $405,000. The total equivalent units for direct materials and conversion are 30,200 and 8,100, respectively.

Determine the direct materials and conversion cost per equivalent unit.

Materials Cost per Equivalent Unit: $fill in the blank 1
Conversion Cost per Equivalent Unit: $fill in the blank 2

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