The cost of direct materials transferred into the Rolling Department of Jabari Company is $$6,000,000.$ The conversion cost for the period in the Rolling Department is $$925,200.$ The total equivalent units for direct materials and conversion are $16,000$ tons and $15,420$ tons, respectively.

Determine the direct materials and conversion costs per equivalent unit.

Direct materials cost per equivalent unit: fill in the blank $1$ of $2$$

per ton

Conversion cost per equivalent unit: fill in the blank $2$ of $2$$

per ton