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The cost of direct materials transferred into the Bottling Department of Rocky Springs Beverage Company...

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Accounting

The cost of direct materials transferred into the Bottling Department of Rocky Springs Beverage Company is $248,400. The conversion cost for the period in the Bottling Department is $205,540. The total equivalent units for direct materials and conversion are 46,000 ounces and 47,800 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

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