1 pts Shenandoah Inc., manufactures aluminum alloy moldings for backpacks. Its costing system utilizes two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Production Unit Data for the month: Work in process, beginning inventory, 0% converted Units started Work in process, ending inventory, 50% converted Production Costs during the month included $23,000 for Direct Materials and $67,000 of Conversion Costs. What was the cost per equivalent unit used to allocate Conversion Costs during the month? O units 800 units 80 units b (If necessary, round final answer to the nearest hundredth decimal place.)