Bentwood Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work-in-process inventory:
Units in beginning work-in-process inventory	900
Materials costs	$ 17,100
Conversion costs	$ 10,200
Percent complete with respect to materials	70%
Percent complete with respect to conversion	25%
Units started into production during the month	7,300
Units transferred to the next department during the month	6,100
Materials costs added during the month	$ 148,200
Conversion costs added during the month	$ 247,500
Ending work-in-process inventory:
Units in ending work-in-process inventory	2,100
Percent complete with respect to materials	80%
Percent complete with respect to conversion	35%

The cost per equivalent unit for conversion costs for the first department for the month is closest to: