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The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company...

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Accounting

The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is $924,000. The conversion cost for the period in the Bottling Department is $496,000. The total equivalent units for direct materials and conversion are 26,400 and 6,200, respectively. Determine the direct materials and conversion cost per equivalent unit.

$ per Equivalent Unit of Materials
$ per Equivalent Unit of Conversion Costs

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