Cost per Equivalent Unit Accounting numeric field The cost or direct materiais transferred into the Filling Department of Eve Cosmetics Company is $138,880. The conversion cost for the period in the Filling Department is $45,360. The total equivalent units for direct materials and conversion are 24,800 ounces and 32,400 ounces, respectively. Determine the direct materials and conversion costs per equivalent unit. If required, round to the nearest cent. 2.1 X per ounce Direct materials cost per equivalent unit: $ Conversion costs per equivalent unit: per ounce Feedback Check My Work Remember that each area (materials and conversion) has a different amount of cost and a different number of equivalent units. The costs in each area needs to be allocated out to each equivalent unit associated with these areas.