The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $69,230. The conversion cost for the period in the Filling Department is $37,200. The total equivalent units for direct materials and conversion are 30,100 ounces and 37,200 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: $ X per ounce Conversion costs per equtvalent unit: x per ounce Feeoback T Check Mr Work Remember that each area (materials and conversion) has a different amount of cost and a different number of equivalent units. The costs in each area necds to be allocated out to each equivalent unit associated with these areas