A department uses the FIFO method of process costing. All direct materials are added at the beginning of the process. This department has the following data for this month. - 202 units in beginning WIP (71\% complete with respect to conversion costs). - 9,210 units started - 208 units in ending WIP (46\% complete with respect to conversion costs). - \$1,969 beginning WIP direct materials costs - \$1,413 beginning WIP conversion costs - $88,133 current month direct materials costs - \$119,820 current month conversion costs What is the department's conversion cost per equivalent unit for this month (round final answer to nearest cent if necessary)