Use the Following Information to Complete Exercises Below

Use the following information to complete Exercises below:
Gomez Carpet Manufacturing Inc. uses a process costing system and calculates per-unit costs using the weighted average method. The company has two sequential production departments, Extrusion and Weaving. The following data relates to production for both departments for its Rayon carpet brand for the month of January. Note that since carpet is sold by the square yard, each "unit" refers to a square yard of carpet:
Extrusion department:
• Beginning Work in Process Inventory: 600 units, 40% complete with respect to conversion
• Ending Work in Process Inventory: 500 units, 20% complete with respect to conversion
Weaving department:
• Beginning Work in Process Inventory: 400 units, 30% complete with respect to conversion
• Ending Work in Process Inventory: 800 units, 35% complete with respect to conversion
All direct materials are added at the beginning of the extrusion process, and conversion costs are assumed to be incurred uniformly. No new materials are added in the weaving process-just additional conversion costs.
In the Extrusion Department, the cost of direct materials in beginning Work in Process Inventory was $15,250, and the conversion costs in beginning Work in Process were $11,000. During January, $188,875 of direct materials and $83,350 of conversion costs were added in the Extrusion Department. Over the course of the month, 11,000 units were completed and transferred out to the Weaving Department.
In the Weaving Department, the beginning Work in Process Inventory account included transferred-in costs of $13,350 and conversion costs of $4,200 on January 1. Additional conversion costs added during January were $18,648.
NOTE: Round all per-unit costs (based on equivalent units) to the nearest penny.
-What is the average cost per equivalent unit of direct materials in the Extrusion Department during January?