Department E had 4,000 units in Work in Process that were 40% completed at the beginning of the period at a cost of $11,599. Of the $11,599, $7,102 was for material and $4,497 was for conversion costs. 14,000 units of direct materials were added during the period at a cost of $30,716. 15,000 units were completed during the period, and 3,000 units were 75% completed at the end of the period. All materials are added at the beginning of the process. Direct labor was $33,504 and factory overhead was $18,834. If the average cost method is used what would be the conversion cost per unit (to the nearest cent)?