At Ruby Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied.

Other details include:

WIP beginning (70% for conversion) units Units started units Units completed and transferred out units WIP ending (50% for conversion) units Beginning WIP direct materials $52,500 Beginning WIP conversion costs Costs of materials added $443,100 Costs of conversion added.

What is the cost per equivalent unit for conversion costs?