Iron Inc. manufactures paint in a highly automated process. Its costing system uses two cost categories: direct materials and conversion costs. Each batch of product must pass through the Mixing Department and the Testing Department. Direct materials are all added at the beginning of the production process, and conversion costs are incurred evenly throughout production. Forge uses the weighted-average method for costing.

Data for the Mixing Department for September
Work in process, beginning inventory: 500 units
Conversion costs: 30% complete
Units started during September: 1,600 units
Work in process, ending inventory: 300 units
Conversion costs: 75% complete

Costs for September
Cost of work in process, beginning, direct materials: $360,000
Conversion costs: $540,000

Costs added in September
Direct materials: $2,000,000
Conversion costs: $2,000,000

Required:

1. What is the direct materials cost per equivalent unit for September?

2. What are the equivalent units of production for conversion during September?