A company uses the weighted average method for Inventory costing. At the start of a period the production department had 38,000 units in beginning Work in Process inventory which were 49% complete the department completed and transferred 174,000 units. At the end of the period, 31,000 units were in the ending Work in Process inventory and are 84% complete. The production department had conversion costs in the beginning goods is process inventory of $98,000 and total conversion costs added during the period are $727,050. Compute the conversion cost per equivalent unit