Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed ad 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows:

How much is the cost per equivalent unit for direct materials?

Work in Process, May:
Direct Material $36,000
Conversion Costs 45,000
Costs incurred during May:
Direct Material $186,000
Conversion Costs