Concam Inc. manufactures television sets. Last month direct materials $($electronic components, etc.$)$ costing $$500,000$ were put into production. Direct labor of $$810000$ was incurred, overhead equaled $$432100,$ and selling and administrative costs totaled $$360,000.$ The company manufactured $8500$ television sets during the month. Assume that there were no beginning or ending work in process balances.

Q: The per$-$unit conversion cost was: $*$round to $2$ decimal places$*$