The cost of direct materials transferred into the Bottling Department of Mountain Springs Water Company is \( \$ 28,072 \). The conversion cost for the period in the Bottling Department is \( \$ 10,275 \). The total equivalent units for direct matei conversion are 63,800 and 68,500 , respectively. Determine the direct materials and conversion cost per equivalent unit. Round your answers to the nearest cent. Cost per equivalent unit of materials \( \$ \) Cost per equivalent unit of conversion \( \$ \)

Calculate the value by following steps: - step0: Calculate: \(\frac{10275}{68500}\) - step1: Reduce the fraction: \(\frac{3}{20}\) Calculate or simplify the expression \( 28072 / 63800 \). Calculate the value by following steps: - step0: Calculate: \(\frac{28072}{63800}\) - step1: Reduce the fraction: \(\frac{11}{25}\) To determine the cost per equivalent unit for direct materials and conversion costs, we can follow these steps: 1. **Calculate the cost per equivalent unit of direct materials:** \[ \text{Cost per equivalent unit of materials} = \frac{\text{Total cost of direct materials}}{\text{Total equivalent units for direct materials}} = \frac{28072}{63800} \] Performing the calculation gives us: \[ \text{Cost per equivalent unit of materials} = 0.44 \] 2. **Calculate the cost per equivalent unit of conversion:** \[ \text{Cost per equivalent unit of conversion} = \frac{\text{Total conversion cost}}{\text{Total equivalent units for conversion}} = \frac{10275}{68500} \] Performing the calculation gives us: \[ \text{Cost per equivalent unit of conversion} = 0.15 \] Finally, rounding to the nearest cent, we have: - Cost per equivalent unit of materials: \( \$0.44 \) - Cost per equivalent unit of conversion: \( \$0.15 \)