Shiffon Electronics manufactures music player. Its costing system uses two costcategories, direct materials and conversion costs. Each product must pass through the AssemblyDepartment, the Programmingdepartment, 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.

The following information is available for the month of March 2017 for the Assembly department:

Work inprocess, beginning inventory380 units

Conversion costs (40% complete)

Units started during March870 units

Work inprocess, endinginventory:140 units

Conversion costs (50% complete)

The cost details for the month of March are asfollows:

Work inprocess, beginninginventory:

Direct materials$350,000

Conversion costs$367,000

Direct materials costs added during March$710,000

Conversion costs added during March $1,124,000

What is the direct materials cost per equivalent unit duringMarch? (round to the nearestdollar)

Answer: $848 but how do you get that answer?