Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its molding department. Calculate the cost per equivalent unit of materials.

Units:

Beginning Inv: 31,000 units, 100% complete materials, 55% complete conversion

Units started and completed: 128,000

Units completed and transferred out: 159,000

Ending Inv; 34,500 units, 100% complete materials, 35% complete conversion

Costs:

Costs in beginning WIP - Direct Materials $52,000

Costs in beginning WIP - Conversion $57,850

Costs incurred in February - Direct Materials $349,625

Costs incurred in February - Conversion $608,150