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Prince Marinades uses process costing. Its Mixing Department had a beginning inventory of 650 units that had accumulated conversion costs of $16,486. During the period,

Prince Marinades uses process costing. Its Mixing Department had a beginning inventory of 650 units that had accumulated conversion costs of $16,486. During the period, the Mixing Department incurred conversion costs of $43,400 and started 21,900 new units. Ending inventory consisted of 700 units that were 40% complete with respect to conversion costs. Materials are added at the beginning of the process. Calculate the cost per equivalent unit for conversion costs in the Mixing Department.

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