Department F had $4,000$ ?units in work in process that were $40\%$ ?completed at the beginning of the period at a cost of $$13,200.$ ?During the period, direct materials were added at a cost of $$26,100,$ ?and $15,000$ ?units of product were completed. Direct labor was $$32,600,$ ?and factory overhead was $$18,900.$ ?At the end of the period, $3,000$ ?units that were $75\%$ ?completed remained in work in process inventory. Assume that both direct materials and conversion costs are added evenly throughout the process.

If process costing with the weighted average method is used, the cost per equivalent unit $($rounded to the nearest cent$)$ ?would be

$?$ ?$$1\mathrm{.}97$

$$5\mathrm{.}26$

$$1\mathrm{.}55$

$$2\mathrm{.}83$