Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $ 307 comma 000 were used during the month. Workminusinminusprocess records revealed that 12 comma 000 card units were started in January, 6 comma 000 card units were complete, and 4 comma 600 card units were spoiled as expected. Ending workminusinminusprocess card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. What is the direct material cost per equivalent unit?