Ch$.18-$ JBL$,$ Inc. manufactures wireless bluetooth speakers. Its 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 $(100\%).$ Conversion costs are allocated evenly throughout production. JBL uses weighted$-$average costing.

The following information is available for the month of January $2023$ for the Assembly department.

Work in process, beginning inventory $360$ units

Conversion costs $(30\%$ complete$)$

Units started during January $810$ units

Work in process, ending inventory: $160$ units

Conversion costs $(55\%$ complete$)$

The cost details for the month of January are as follows:

Work in process, beginning inventory $$

Direct materials $$346,500$

Conversion costs $$369,500$

Direct materials costs added during January $$700,500$

Conversion costs added during January $$1,129,000$

What is the direct materials cost per equivalent unit during January? $($round to the nearest dollar$)$

Question $17$ options:

$$599$

$$895$

$$296$

$$954$