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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

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.

137 units in beginning WIP (66% complete with respect to conversion costs).

9,709 units started

238 units in ending WIP (35% complete with respect to conversion costs).

$1,006 beginning WIP direct materials costs

$1,998 beginning WIP conversion costs

$85,171 current month direct materials costs

$100,920 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)?

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