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Anh Company manufactures an electronic equipment on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each

Anh Company manufactures an electronic equipment on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Anh Company uses weighted-average process costing method.

Data for the Assembly Department for September 2021 are:

Work in process, beginning inventory 289 units

Direct materials (100% complete)

Conversion costs (60% complete)

Units started during September 998 units

Work in process, ending inventory: 244 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for September 2021:

Work in process, beginning inventory:

Direct materials $91,047

Conversion costs $116,119

Direct materials costs added during September $599,561

Conversion costs added during September $401,410

What is the direct materials cost per equivalent unit for the month of September 2021? (Round the final answer to 2 decimal places.)

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