Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred. The physical units in beginning inventory are 40% complete with respect to conversion costs and the ending inventory is 40% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 170 units Units transferred out 580 units Units in ending inv. 200 units Conversion costs $241,000 Cost of direct materials $352,000 Beginning work-in-process costs: Materials $129,000 Conversion $113,000 Using the FIFO method, what is the cost per eu for direct materials costs?