Assume that for the month of September, a department has 25,000 equivalent units of materials and 78,000 equivalent units of conversion cost. For beginning work-in-process, the cost of materials is $25,000 and the conversion cost is $94,000. Costs added during September are $23,000 for materials and $153,000 for conversion. What is cost per unit for September? ( Round answer to three decimal places.)