The cost of direct materials transferred into the Filling Department of tvy Cosmetics Company is $10,050. The conversion cost for the period in the Filing Deportment is $47,880. The total equivalent units for direct materials and conversion are 20,100 ounces and 25,200 ouncesi respectively. Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent. Direct materials cost per equivalent unit: 1 per ounce Conversion costs per equivalent unit: per ounce