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A department uses the FIFO method of process costing. All direct materials are added at the beginning of the process. This department has the following

A department uses the FIFO method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month.

9,618 total equivalent units (for direct materials and conversion costs)

$20,950 beginning WIP direct materials costs

$14,926 beginning WIP conversion costs

$677,959 current month direct materials costs

$8 current month conversion costs

What is the department's direct materials cost per equivalent unit for this month (round final answer to nearest cent if necessary)?

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