The cost of direct materials transferred into the Filling Department of Rose Petal Lotion Company is $18,400.

Question:

The cost of direct materials transferred into the Filling Department of Rose Petal Lotion Company is $18,400. The conversion cost for the period in the Filling Department is $4,534. The total equivalent units for direct materials and conversion are 46,000 ounces and 45,340 ounces, respectively, determine the direct materials and conversion costs per equivalent unit.