Inventory in process, January $1,12,000$ units:

Direct materials costs for $12,000$ units $$40,000$

Conversion costs, for $12,000$ units, $50\%$ completed $15,000$

Total inventory in process January $1$ $$55,000$

Direct materials cost for January, $82,000$ units $$550,000$

Direct labor cost for January $$125,000$

Factory overhead applied for January $$18,000$

Total production costs to account for $$748,000$

IUnits transferred to Department B in January $($includes units in process on January $1),90,000$ units

$?$

Inventory in process January $31,4,000$ units, $50\%$ completed as to conversion costs

$?$

Assume the Total Equivalent Units of Direct Materials is $50,000.$ Find the Direct Materials Cost per Equivalent.

You only need to put the number per unit, you don't have to put the dollar sign or the label per unit after the number.