Betty DeRose, Inc. operates two departments, the handling department and the packaging department.

During April, the handling department reported the following information: 

 units % complete DM % complete conversion work in process, April 1 37,000 60% 25% units completed during April 64,000 work in process, April 30 32,000 75% 45% 

The cost of beginning work in process and the costs added during April were as follows: 

 DM Conversion Total cost work in process, April 1 $ 66,840 $137,070 $203,910 costs incurred during April 276,360 262,770 539,130 total costs 343,200 399,840 743,040 

Calculate the direct material unit cost using the weighted average process costing method. Enter your answer with two places after the decimal point (i.e., $7.10).