A company uses a process cost accounting system and the weighted-average inventory valuation method. Its Assembly Department's beginning inventory consisted of 50,000 units, three-fourths complete with respect to direct labor and overhead. The department started and finished 127,500 units this period. The ending inventory consists of 40,000 units that are one-fourth complete with respect to direct labor and overhead. All direct materials are added at the beginning of the process. Beginning goods in process included direct labor costs of $5,000 and overhead costs of $10,000. Goods in Process included direct labor costs of $30,000 and overhead costs of $40,000 for the period. The overhead cost per equivalent unit is: