The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $$43,200.$ The conversion cost for the period in the Filling Department is $$16,725.$ The total equivalent units for direct materials and conversion are $72,000$ ounces and $66,900$ 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: $fill in the blank $1$

per ounce

Conversion costs per equivalent unit: $fill in the blank $2$

per ounce