The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $1,032,300. The conversion cost for the period in the Botting Department is $402,000. The total equivalent units for direct materials and conversion are 33,300 liters and 6,700 liters, respectively. Determine the direct materials and conversion cost per equlvalent unit. Cost per equivalent unit of materials Cost per equivalent unit of conversion