The Rolling Department of Jabari Steel Company had 5,100 tons in beginning work in process inventory (90% complete) on October 1. During October, 84,800 tons were completed. The ending work in process inventory on October 31 was 4,200 tons (40% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units The Rolling Department of Jabari Steel Company had 8,723 tons in beginning work in process inventory (20% complete) on October 1. During October, 79,300 tons were completed. The ending work in process inventory on October 31 was 5,551 tons (10% complete). What are the total equivalent units for conversion costs? Round to the nearest whole unit. units The cost of direct materials transferred into the Rolling Department of Jabari Company is $654,000. The conversion cost for the period in the Rolling Department is $298,700. The total equivalent units for direct materials and conversion are 3,000 tons and 5,150 tons, respectively. Determine the direct materials and conversion costs per equivalent unit. Direct materials cost per equivalent unit: $ Conversion cost per equivalent unit: $ per ton per ton