During December, the production department of a process operations system completed and transferred to finished goods a total of 77,000 units of product At the end of December, 16,000 additional units were in process in the production department and were 60% complete with respect to materials. The beginning inventory included materials cost of $60,600 and the production department incurred direct materals cost of $192,300 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.