ChloeTan Company manufactures motors for treadmills. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. ChloeTan Company uses first-in-first-out (FIFO) method of process costing.

Data for the Assembly Department for September 2021 are:

Work in process, beginning inventory 341 units

Direct materials (100% complete)

Conversion costs (40% complete)

Units started during September 1,095 units

Work in process, ending inventory: 308 units

Direct materials (100% complete)

Conversion costs (85% complete)

Costs for September 2021:

Work in process, beginning inventory:

Direct materials $90,717

Conversion costs $114,653

Direct materials costs added during September $601,499

Conversion costs added during September $397,580

What is the conversion costs per equivalent unit for the monthe of September 2021? (Round the final answer to 2 decimal places.)