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The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water...

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Accounting

The cost of direct materials transferred into the Bottling Department of the Mountain Springs Water Company is $979,600. The conversion cost for the period in the Bottling Department is $592,000. The total equivalent units for direct materials and conversion are 31,600 and 7,400 respectively. Determine the direct materials and conversion cost per equivalent unit.

$ per equivalent unit of materials
$ per equivalent unit of conversion costs

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