The cost of direct materials transferred into the Filling Department of Ivy Cosmetics Company is $287,910. The conversion cost for the period in the Filing Department i $62,400. The total equivalent units for direct materials and conversion are 45,700 ounces and $2,000 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: 1 per ounce Conversion costs per equivalent unit: per ounce