The cost of direct materials transferred into the Filling Department of Savannah Lotion Company is $ 13,300.

Question:

The cost of direct materials transferred into the Filling Department of Savannah Lotion Company is $ 13,300. The conversion cost for the period in the Filling Department is $ 3,100. The total equivalent units for direct materials and conversion are 38,000 ounces and 38,750 ounces, respectively. Determine the direct materials and conversion costs per equivalent unit.