Data for assembly department for april 2012 are : Work in process, beginning inventory--------400 units Direct materials (100%) Conversion costs (30%) Units started during April----------------------1200 units Work in process, ending inventory----------250 units Direct materials (100%) Conversion costs (50%) Costs for april 2012: Work in process beginning inventory Direct materials -------------------------------230,000 Conversion costs------------------------------ 220,000 Direct materials cost added during April- 700,000 Conversion costs added during arpril-----1,175,000 What is the conversion cost per equivalent unit in April?