The cost of direct materials transferred into the Bottling Department of Rocky Springs Beverage Company is $181,300. The conversion cost for the period in the Bottling Department is $153,860. The total equivalent units for direct materials and conversion are 24,500 ounces and 31,400 ounces, respectively.

Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent.

Direct materials cost per equivalent unit: ______ Per Ounce

Conversion costs per equivalent unit: _______ Per Ounce