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 adapted$)$

The beginning inventory was $70\%$ complete as to materials and $10\%$ complete as to conversion costs. The ending inventory was $80\%$

complete as to materials and $30\%$ complete as to conversion costs.

Costs pertaining to November are as follows:

Beginning inventory: direct materials, $$54,660$; direct labor, $$20,420$; manufacturing overhead, $$15,340.$

Costs incurred during the month: direct materials, $$469,000$; direct labor, $$183,880$; manufacturing overhead, $$392,160.$

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