During December, the production department of a process operations system completed and transferred to finished goods a total of 61,000 units of product. At the end of March, 17,000 additional units were in process in the production department and were 70% complete with respect to direct materials. The beginning inventory included materials cost of $59,900 and the production department incurred direct materials cost of $190,200 during December. Compute the direct materials cost per equivalent unit for the department using the weighted-average method.