A company had 2,000 units of work-in-process beginning inventory that was 50% complete for both materials and conversion. During the period 30,000 units were started and 27,000 were completed. The ending work-in-process units are 100% complete for materials and 40% complete for conversion. Costs in beginning work-in-process were $100,000 for direct materials and $200,000 for conversion. Current costs added equal $500,000 for materials and $670,000 for conversion. The cost per equivalent unit for conversion