Iron Inc. manufactures paint In a highly automated process. Its costing system uses two cost categorles: direct materlals and conversion costs. Each batch of product must pass through the Mixing Department and the Testing Department. Direct materlals are all added at the beginning of the production process, and conversion costs are Incurred evenly throughout production. Iron uses the weighted average cost method for costing. Data for the Mixing Department for September Work in process, beginning inventory. 400 units Conversion costs: 40% complete Units started during September: 1,600 units Work in process, ending inventory: 200 units Conversion costs: 75% complete Costs for September Cost of work In process, beginning, direct materlals: $284,000 Conversion costs: $520,000 Costs added In September Direct materlals: $2,080,000 Conversion costs: $2,080,000 Requlred: 1. What is the direct materlals cost per equlvalent unit for September? (Round your answer to 3 decimal places.) 2. What are the equivalent units of production for conversion during September