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A company uses process costing. The following information pertains to the Assembly Department for the month of June: Assembly Department physical inventory for June: 100

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A company uses process costing. The following information pertains to the Assembly Department for the month of June: Assembly Department physical inventory for June: 100 units completed and transferred out 20 units in ending work-in-process inventory Ending work-in-process inventory is 10% complete with respect to materials costs and 40% complete with respect to conversion costs. Assembly Department cost information for June: Beginning work-in-process costs: Materials: $6,099 Conversion: $14,181 Costs added during June: Materials: $50,435 Conversion: $200,235 What is the Assembly Department's cost per equivalent unit for conversion costs for the month of June? (Round all calculations to the nearest dollar and cents.)

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