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The cost of direct materials transferred into the Bottling Department of Rocky Springs Beverage Company is $292,600. The conversion cost for the period in the Bottling Department is $108,000. The total equivalent units for direct materials and conversion are 38,000 liters and 40,000 liters, respectively. Determine the direct materials and conversion cost per equivalent unit. Round all answers to nearest cent.

A) what is the Direct materials cost per equivalent unit per liter.

B) What is the Conversion cost per equivalent unit $ per liter.

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