Question: A firm has 10,000 units of beginning in-process inventory. The direct materials costs spent on those units so far are $1,000. During the month, the firm produces and transfers out 45,000 units with 5,000 units of ending in-process inventory. All of the materials costs for these 5,000 units have been incurred. The firm spent 9,000 on direct materils costs during this time. What is the firm's weighted average cost per equivalent unit on direct materials?