n XYZ Co.s manufacturing process, all direct materials are added at the start. For September, there was no beginning inventory. Direct materials of $248,000 were used during the month. 10,000 units were started in September, and 8,000 units were complete, and 1,600 units were spoiled as expected. Ending work-in-process units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.

What is the direct material cost per equivalent unit? (Please round the final answer to the nearest cent.)