Data for Balartistry Company are as follows:

	Units	Percent Completed	Direct Materials Costs	Conversion Costs
Beginning work in process	10,000	90%	$10,000	$30,000
Units started and completed during the period	50,000
Costs added this period			$110,000	$200,000
Ending work in process	20,000	30%
Units completed and transferred during the period	60,000

Materials are added at the beginning of the production process. Conversion costs are added uniformly throughout the production process.

Assuming a FIFO flow of costs, what is Balartistry Companys computed total production cost per equivalent unit for work done during the period?