The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $904,400. The conversion cost for the period in the Bottling Department is $504,000. The total equivalent units for direct materials and conversion are 32,300 and 7,200, respectively. Determine the direct materials and conversion cost per equivalent unit.

$ ( ) 1 per Equivalent Unit of Materials

$ ( ) 2 per Equivalent Unit of Conversion Costs