The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $332,000. The conversion cost for the period in the Bottling Department is $504,000. The total equivalent units for direct materials and conversion are 33,200 and 6,300 liters, respectively. Determine the direct materials and conversion cost per equivalent unit. Round your answers to the nearest cent. per equivalent unit of materials per equivalent unit of conversion costs The Rolling Department of Oak Ridge Steel Company had 3,031 tons in beginning work in process inventory (30% complete) on July 1. During July, 43,300 tons were completed. The ending work in process inventory on July 31 was 3,897 tons (90% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units In the manufacture of 10,000 units of a product, direct materials cost incurred was $170, 100, direct labor cost incurred was $113,100, and applied factory overhead was $44,600. What is the total conversion cost? Oa. $157,700 Ob. $44,600 Oc. $327,800 Od. $170,100