12.) The Ever Clean Refinery Company uses a weighted average process costing system to account for its refinery operations. Data from the month of October is presented in the table below:

	Direct Materials	Conversion Costs
Work-in-process costs, October 1	$27,000	$49,500
Costs added during October	$358,350	$722,700
Total equivalent units	52,500	49,500

What was the cost per equivalent unit with respect to direct materials (rounded to cents if necessary)?