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The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $319,130....

The cost of direct materials transferred into the Filling Department of Eve Cosmetics Company is $319,130. The conversion cost for the period in the Filling Department is $131,400. The total equivalent units for direct materials and conversion are 67,900 ounces and 73,000 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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Answer #1
Direct Material Cost Conversion Cost
Cost Incurred                          319,130                      131,400
Equivalent Units                             67,900                        73,000
Cost per Equivalent Unit                                 4.70                             1.80
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