The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $68,380. The conversion cost for the period in the Filling Department is $232,440. The total equivalent units for direct materials and conversion are 52,600 ounces and 59,600 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: $ Conversion costs per equivalent unit: per ounce per ounce

The cost of direct materials transferred into the Filing Department of Ivy Cosmetics Company is $68,380, The conversion cost for the period in the Filling Department is $232,440. The total equivalent units for direct materials and conversion are 52,600 ounces ond 59,600 ounces, respectively. Determine the direct materials and conversion costs per equivalent unt. If required, round to the nearest cent. Direct materials cost per equivalent unit 1 per ounce Conversion costs per equivalent unit: per ounce