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[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 335,000

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[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 335,000 units of a product and transferred them to the next department. Of these transferred units, 67,000 were in process in the production department at the beginning of April and 268,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 89,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. 'he production department had $960,300 of direct materials and $768,231 of conversion costs charged to it during tpril. Also, its beginning inventory of $185,754 consists of $148,455 of direct materials cost and $37,299 of conversion :osts. 6 Compute the direct materials cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.)

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