Bentley Enterprises uses process costing to control costs in the manufacture of Dust Sensors for the mining industry. The following information pertains

to operations for November. $($CMA Exam adapted$)$

The beginning inventory was $60\%$ complete as to materials and $20\%$ complete as to conversion costs. The ending inventory was $90\%$ complete as to

materials and $40\%$ complete as to conversion costs.

Costs pertaining to November are as follows:

Beginning inventory: direct materials, $$55,060$; direct labor, $$20,820$; manufacturing overhead, $$15,740.$

Costs incurred during the month: direct materials, $$473,000$; direct labor, $$187,880$; manufacturing overhead, $$396,160.$

What is the equivalent unit cost for the conversion costs assuming Bentley uses first$-$in$,$ first$-$out $($FIFO$)$ process costing?