Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 60% complete with respect to conversion; the ending work-in-process inventory is 20% complete. The following data pertain to May: Units Work in process, May 1 21,500 Units started during May 65,500 Units completed and transferred out 72,500 Work in process, May 31 14,500 Total Direct Materials Conversion Costs Costs: Work in process, May 1 $ 45,750 $ 18,300 $ 27,450 Costs incurred during May 240,930 73,800 167,130 Totals $ 286,680 $ 92,100 $ 194,580 Using the weighted-average method of process costing, the cost per unit of direct materials is: