A company uses process costing. The following information pertains to the month of January: Cost information for January: Conversion Beginning WIP Current Period Materials $113,552 $245,600 $119,000 $800,100 Physical inventory for January: 660 1500 Units in beginning work-in-process inventory Units started Units completed and transferred out Units in ending work-in-process inventory 1360 800 Ending work-in-process inventory is 30% complete with respect to materials costs and 80% complete with respect to conversion costs. What is the cost per equivalent unit for conversion costs for the month of January? (Round all calculations and your final answer to the nearest dollar and cents.)