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

weightedminusaverage

costing.

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

Work in process, beginning inventory	380380 units
Conversion costs (4040% complete)
Units started during March	890890 units
Work in process, ending inventory:	180180 units
Conversion costs (6060% complete)

The cost details for the month of March are as follows:

Work in process, beginning inventory:
Direct materials	$ 348 comma 500$348,500
Conversion costs	$ 367 comma 000$367,000
Direct materials costs added during March	$ 701 comma 000$701,000
Conversion costs added during March	$ 1 comma 120 comma 000$1,120,000

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