Units to be Assigned Costs Eve Cosmetics Company consists of two departments, Blending and Filling. The Filling Department received 52,800 ounces from the Blending Department. During the period, the Filling Department completed 63,300 ounces, including 15,300 ounces of work in process at the beginning of the period. The ending work in process inventory was 4,800 ounces. How many ounces were started and completed during the period? ounces Equivalent Units of Materials Cost The Filling Department of Eve Cosmetics Company had 3,800 ounces in beginning work in process inventory (60% complete). During the period, 62,600 ounces were completed. The ending work in process inventory was 3,100 ounces (30% complete). What are the total equivalent units for direct materials if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Filling Department of Eve Cosmetics Company had 4,600 ounces in beginning work in process inventory (10% complete). During the period, 57,200 ounces were completed. The ending work in process inventory was 5,100 ounces (90% complete). What are the total equivalent units for conversion costs? If required, round to the nearest unit. units Cost per Equivalent Unit The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $238,560. The conversion cost for the period in the Filling Department is $93,600. The total equivalent units for direct materials and conversion are 56,800 ounces and 62,400 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: $ per ounce Conversion costs per equivalent unit: $ per ounce