Hammes Corporation uses a process costing system with multiple production departments. Its beginning inventory in Department A was carried forward at a total cost of $$115,000,$ and it comprised $3,000$ equivalent units of direct materials $($carried forward at $$75,000)$ and $2,000$ equivalent units of conversion $($carried forward at $$40,000).$ During the current period, the company used $90,000$ equivalent units of direct materials costing $$2\mathrm{.}16$ million, and $70,000$ equivalent units of conversion costing $$1\mathrm{.}54$ million. In evaluating the efficiency in Department A$,$ management may conclude the following about the cost per equivalent unit of resource inputs: $1.$ The direct materials cost per equivalent unit in the prior period was $$.2.$ The direct materials cost per equivalent unit in the current period was $$.3.$ The conversion cost per equivalent unit in the prior period was $$.4.$ The conversion cost per equivalent unit in the current period was $$.$