Happy Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month:
Units started and completed: 70000
Units started and not complete : 10000
Units in beginning inventory: 0
Direct materials costs: $560000
Conversion costs: $240000
The partially complete units at the end of the month were 100 percent complete with respect to materials and 60 percent complete with respect to conversion
costs. The unit cost of direct materials is ________.