Cool Drinks Inc. $($CDI$)$ manufactures beverages in a highly automated process. Its costing system uses two cost categories: direct materials and conversion costs. Each batch of product must pass through the Mixing Department and the Testing Department. Direct materials are all added at the beginning of the production process, and conversion costs are incurred evenly throughout production. CDI uses the weighted average cost method for costing.

Data for the Mixing Department for April

Work in process, beginning inventory: $500$ units

Conversion costs: $40\%$ complete

Units started during April: $1,700$ units

Work in process, ending inventory: $300$ units

Conversion costs: $80\%$ complete

Costs for April

Cost of work in process, beginning, direct materials: $$281,000$

Conversion costs: $$752,000$

Costs added in April

Direct materials: $$3,030,000$

Conversion costs: $$4,320,000$

Required:

What is the direct materials cost per equivalent unit for April? $($Round your answer to $3$ decimal places.$)$

Equivalent unit for direct materials

$2.$ What are the equivalent units of production for conversion during April?

Equivalent units for conversion units