The cost per equivalent unit of direct materials and conversion in the tlocting Department of Beverages an jot Company is 50.60 and 10,10 , respectively. The equivalen unis to be assigned costs are as follows. When required, reund your answers to the nearest dollar, The cost per equivalent unit of direct materials and conversion in the tlocting Department of Beverages an jot Company is 50.60 and 10,10 , respectively. The equivalen unis to be assigned costs are as follows. When required, reund your answers to the nearest dollar