A company uses the FIFO method for inventory costing. At the start of the period the production department had 56,000 units in beginning Work in Process inventory which were 32% complete; the department completed and transferred 167,000 units. At the end of the period, 14,000 units were in the ending Work in Process inventory and are 67% complete. The production department had labor costs in the beginning goods is process inventory of $89,000 and total labor costs added during the period are $726,600. Compute the equivalent cost per unit for labor.