Cantor Company had 600 units of product in its Work in Process inventory at the beginning of the period. During the period Cantor started 4,300 additional units of product. At the end of the period Cantor had 500 units of product in the Work in Process inventory. Cantor estimated the ending Work in Process inventory was 30% complete. The beginning Work in Process inventory cost was $2,040. Cantor added $190,000 of product costs to Work in Process during the period. What is the cost per equivalent unit