Data for the Assembly Department for June $2020$

are$$:

$$Work in$$ process, beginning inventory

$340$

units

$$Direct materials$(100\%$ complete$)$

$$Conversion costs

$(45\%$

$$complete$)$

$$Units started in June

$1,000$

units

$$Work in$$ process, ending$$ inventory:$220$

units

$$Direct materials$(100\%$ complete$)$

$$Conversion costs

$(85\%$

$$complete$)$

Costs for June$2020$:

$$Work in$$ process, beginning$$ inventory:

$$Direct materials

$$94,000$

$$Conversion costs

$$136,000$

$$Direct materials costs added during June

$$602,000$

$$Conversion costs added during June

$$401,500$

What is the direct materials cost per equivalent unit during$$ June?