15. The following activity was recorded for a factory: Production Data: Equivalent Units Needed to Complete Beginning Inventory Material 2,200 Conversion 3,300 Units Started and Completed Material 12,000 Conversion 12,000 Equivalent Units of Ending Inventory Material Conversion Cost Data: Work in Process Inventory, July 1: 1,150 2,300 Material Costs $4,605 Conversion Costs $7,040 Cost Added During the Month: Material Costs $32,542 Conversion Costs $33,616 What is the conversion cost per unit using the first-in, first-out (FIFO) method