Use the following information for Questions 37-40 Burton Company uses the weighted average method in its process costing system. The Packaging Department started the month with 200 units in process that were 70% complete, received 1,500 units from the Finishing Department, and had 150 units in process at the end of the period. All materials are added at the beginning of the process and conversion costs are incurred uniformly. The units in process at the end of the month are 20% complete with respect to conversion costs. The department incurred the following costs: Beginning WIP $ 700 200 Transferred In Direct Materials Added this Month $ 12,900 3,200 Total $ 13,600 3,400 Conversion Costs Total 500 $1400 5,820 $ 21.920 6,320 $ 23320 The cost per equivalent unit for direct materials is