Callahan Company uses the? weighted-average method in its process costing system. The Packaging Department started the month with 290 units in? process, started 1,490 ?units, and had 180 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 10?% complete with respect to conversion costs. During the month 1,600 units were completed and transferred out. The department incurred the following? costs:

	Beginning WIP	Added this month	Total
Direct Materials	$700	$3,400	$4,100
Conversion Costs	300	6,150	6,450
Total	$1,000	$9,550	$10,550

The cost per equivalent unit for direct materials is ?(Round your answer to two decimal?places.)

A. $2.56

B. $7.30

C. $5.93

D. $2.30