ABC Electronics' costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. ABC Electronics uses weighted-average costing. The following information is available for the month of March 2022 for the Assembly department. Work in process, beginning inventory Units started during March 390 units Conversion costs (30% complete) 840 units Work in process, ending inventory: 180 units. Conversion costs (65% complete) The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials $346,000 Conversion costs $368,500 Direct materials costs added during March $707,500 Conversion costs added during March $1,124,000 What is the direct materials cost per equivalent unit during March? (round to the nearest dollar) $857 $903 O $575 O $281