The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $667,200. The conversion cost for the period in the Bottling Department is $612,000. The total equivalent units for direct materials and conversion are 27,800 and 6,800 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