Candace's Candies, Inc. produces gummy bears. The company purchases raw materials, stores them in a warehouse, and then runs them through two processes: production and packaging. During September, the production process incurred the following costs in processing: Wages of workers operating production equipment $50.800 Manufacturing overhead allocated to the production department 6,000 Direct materials 270,000 Equivalent units of production was 21,000 units for materials and 20,500 units for conversion. Use the FIFO method to compute the September cost per equivalent unit of production for direct materials