The Milling Department of the Dryden Timber Company started, completed, and transferred $50,000$ tons

of lumber to the Packing Department in July. There was no beginning inventory of work in process in the

department. The ending work in process was $5,000$ tons that was $100\%$ complete with respect to

materials and $50\%$ complete as to conversion. Direct materials costs incurred in July were $$165,000$ and

conversion costs incurred in July were $$262,500.$ The company uses processes costing.

a$.$ Determine the direct materials cost per equivalent unit and the conversion cost per equivalent

unit. $($Hint$,$ calculate the equivalent units first for materials and conversion, respectively$)(2\mathrm{.}5$

points$)$