During April the production department of a process operations system completed and transferred to finished goods 32,000 units that were in process at the beginning of April and 77,000 units that were started and completed in AprilApril's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to laborAt the end of April, 35,000 additional units were in process in the production department and were 100% complete with respect to materials and 50% complete with respect to laborThe beginning inventory included materials cost of \$109.500 and the production department incurred direct materials cost of \$336 during the monthCompute the direct materials cost per equivalent unit for the department using the weighted - average method