A company starts the week with zero units of work-in-process inventory and zero units of finished goods inventory. The company starts and completes production of nine units. The company starts a tenth unit, but it is not complete at the end of the week. It is 100% complete with respect to materials and 50% with respect to conversion costs. $1,900 in materials was transferred during the week from raw materials inventory to work-in-process inventory. $940 in conversion costs was incurred and debited to work-in-process inventory during the week.

Required: Calculate the cost per equivalent unit for units transferred from WIP to finished goods inventory.