Cost per equivalent unit for conversion under the FIFO method is calculated to be (rounded)

Closet Company had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $ 25,eee 49, eee 46, eee $ 39,41e $21,700. Beginning balance completed Direct materials Direct labor Overhead Property Depreciation Utilities Indirect labor 12/1: taxes 4ee units, lez Work in Process Inventory Completed 1, e4e units and transferred them to finished goods inventory 73,eee 15, eee se,eee 13, eee $ 211,59e Ending balance @ 12/31: 40 units, completed Cost per equivalent unit for conversion under the FIFO method is calculated to be (rounded):