1. The cost of direct materials transferred into the Rolling Department of Kraus Company is $504,600. The conversion cost for the period in the Rolling Department is $321,300. The total equivalent units for direct materials and conversion are 2,900 tons and 5,100 tons, respectively.

   Determine the direct materials and conversion costs per equivalent unit.

   Direct materials cost per equivalent unit:	$ per ton
   Conversion cost per equivalent unit:	$ per ton