Acme Company uses process costing. During the current month, the first processing department's reports the following results: Work in process inventory, beginning -Units Direct material costs Conversion costs Direct materials added Conversion costs incurred Units started in production Work in process inventory, ending 4,000 units $20,000 $11,400 $155,000 $116,000 22,000 units 5,000 units The units in beginning work in process inventory are 80% complete with respect to direct materials and 40% complete with respect to conversion costs, and the units in ending work in process inventory are 50% complete with respect to direct materials and 70% complete with respect to conversion costs. What is the cost per equivalent unit for conversion costs during the month?