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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.

223 units in beginning WIP (33% complete with respect to conversion costs).

11,273 units started

108 units in ending WIP (25% complete with respect to conversion costs).

$1,767 beginning WIP direct materials costs

$1,071 beginning WIP conversion costs

$101,393 current month direct materials costs

$96,085 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)?

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