A Question $3(8$ points$)$ meutr question

At Pablo Company, direct materials $($DM$)$ are added at the start of the process and conversion costs $($CC$)$ are added evenly during the process. Company is using FIFO Method.

The following is given for a cooking department for month of May:

$\backslash$table$[[$Beginning Work in process inventory $($CC $75\%,$Physical Units$],[\backslash$table$[[$complete$),12,000],[\backslash$table$[[$Units started during current month$],[$Units completed and transferred out during current$]],65,000],[$month:$,]],74,000],[$Ending Work in process inventory $($CC $80\%$ complete$),18,000]]$

Inspection occurs when production is $100$ percent completed. Normal spoilage is $4$ percent of good units that successfuly pass the inspection point in current month. The following cost data are avalable

Beginning Work in Process Costs: DM $$216,000$; CC $$27,000$

Costs added during current period: DM $$1346,800$; CC $$234,880$

Compute the direct materials cost per equivalent unit during May.

Example of Answer $4\mathrm{.}67$ or $0\mathrm{.}30$ or $2\mathrm{.}00($No comma, space, or $ sign$)$

$4$