9) Zeman Company has the following information available for the month of March:

Units Transferred- Direct Conversion

in Costs Materials Costs

Work-in-process inventory, March 1 240 $33,600 0 $18,000

*Percent complete 100% 0% 62.5%

Transferred-in during March 400

Completed in March 440

Work-in-process inventory, March 31 200

*Percent complete 100% 0% 80%

Costs added in March $52,000 $13,200 $48,600

The company uses the weighted average cost method. What is the cost per equivalent unit for March for conversion costs?