1. 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.

   • 181 units in beginning WIP (72% complete with respect to conversion costs).
   • 11,682 units started
   • 200 units in ending WIP (43% complete with respect to conversion costs).
   • $2,302 beginning WIP direct materials costs
   • $2,335 beginning WIP conversion costs
   • $89,617 current month direct materials costs
   • $90,347 current month conversion costs

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