Inventory in process, January 1, 12,000 units:
Direct materials costs for 12,000 units	$40,000
Conversion costs, for 12,000 units, 50% completed	15,000
Total inventory in process January 1		$55,000
Direct materials cost for January, 82,000 units		$550,000
Direct labor cost for January		$125,000
Factory overhead applied for January		$18,000
Total production costs to account for		$748,000
Units transferred to Department B in January (includes units in process on January 1), 90,000 units		?
Inventory in process January 31, 4,000 units, 50% completed as to conversion costs		?

Assume the Total Equivalent Units of Direct Materials is 50,000. Find the Direct Materials Cost per Equivalent.

You only need to put the number per unit, you don't have to put the dollar sign or the label per unit after the number.