At the end of 2014, the cost report for Cozmo Company for the Proces (A) shows that there were 8,000 units in end-of year work in process (80% complete as foronversion costs). For year 2014, the cost per equivalent unit in respect of conversion cost was $2.8 per equivalent unit. In 2015, the company started working on additional 70,000, and incurred $174,480 of conversion costs. There were 10,000 units in ending work in process (60% complete as for conversion costs). Using Weighted- Average method in process costing, calculate the cost per equivalent unit for year 2015 with respect to conversion costs)