Shiffon Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department, the Programming department, and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weightedaverage costing.

What is the direct materials cost per equivalent unit during March? (round to the nearest dollar)

The following information is available for the month of March 2017 for the Assembly department. Work in process, beginning inventory Conversion costs (40% complete) Units started during March Work in process, ending inventory: Conversion costs (60% complete) 300 units 890 units 120 units The cost details for the month of March are as follows: Work in process, beginning inventory: $347,000 Direct materials $366,000 $709,500 $1,120,000 Conversion costs Direct materials costs added during March Conversion costs added during March