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The Modelling Department of AMC Inc. incurred $125,600 in direct material costs and $300,000 in conversion costs during the period. The beginning work-in-process inventory costs

The Modelling Department of AMC Inc. incurred $125,600 in direct material costs and $300,000 in conversion costs during the period. The beginning work-in-process inventory costs include $43,000 in direct material costs and $30,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 10,000 and 7,200, respectively. At the end of the period, 6,500 units are completed and transferred to the next processing department.

Compute the costs per equivalent units for direct materials under the weighted-average method. (Round your answer to the nearest cent.)

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