At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)

Units started

Units completed and transferred out

WIP ending (60% for conversion)

Beginning WIP direct materials

Beginning WIP conversion costs

Costs of materials added

Costs of conversion added

22,200 units

126.500 units

116.700 units

32.000 units

$35.000

$24.500

$384,100

$269.125

What is the cost per equivalent unit for conversion costs?