Chen Company produces a product in a two-department process, Assembly and Finishing. The following information is available on their first department assembly:

Beginning Work-in-process -0-

Units Started 200,000

Units completed and transferred to 168,000

Finishing 32,000

Ending Work-in-process $700,000

Direct Material Added 960000

Direct Labor 480,000

Factory Overhead 2,140,000

Total Cost to account for

The units still in process are 100% complete with respect to direct materials and 75% complete with respect to conversion costs. What is the unit cost of direct materials?