$17)$ Great Pasta Company manufactures a single product that goes through two processes $$ mixing and cooking. The following data pertains to the Mixing Department for September.

Work$-$in$-$process Inventory September $121,000$ units

Conversion complete $70\%$

Work$-$in$-$process inventory September $3014,000$ units

Conversion complete $50\%$

Units started into production in September $62,000$

Units completed and transferred out $?$ units

Costs

Work$-$in$-$process inventory September $1$

Material P $ $103,000$

Material Q $94,000$

Conversion $103,000$

Costs added in September

Material P $ $154,000$

Material Q $141,000$

Conversion $304,100$

Material P is added at the beginning of work in the Mixing Department. Material Q is also added in the Mixing Department, but not until units of product are forty percent completed with regard to conversion. Conversion costs are incurred uniformly during the process.

Cost per equivalent unit for Material P under the weighted$-$average method is calculated to be: