Canyon Company's Assembly Department has the following production and manufacturing information for February: Units: 28,000 in beginning inventory that are 100 percent complete for materials and 20 percent for conversion . 44,600 units finished and transferred out. 17.500 units in ending inventory that are 100 percent complete for materials and 45 percent complete for conversion. Costs: Beginning Current Materials $13,500 30,000 Conversion $ 47,200 111,400 Required: Calculate cost per equivalent unit using the weighted-average method. (Round cost per Equivalent Unit to 5 decimal places.) Direct Materials Conversion Cost per Equivalent Unit