Elre Products is a specialty lubricants company. The Lake Plant produces a single product in three departments: Filtering. Blending.

and Packaging. Additional materials are added in the Blending Process when units are $50$ to $55$ percent complete with respect to

conversion. Information for operations in June in the Blending process appear as follows.

Work in process on June $1$ consisted of $12,400$ barrels with the following costs.

During June, $133,000$ barrels were transferred in from Filtering at a cost of $$196,840.$ The following costs were added in Blending in

June.

Blending finished $132000$ barrels in June and transferred them to Packaging. At the end of June, there were $13,400$ barrels in work in

process Inventory. The units were $60$ percent complete with respect to converslon costs.

The Blending Department uses the FIFO method of process costing.

Required:

Calculate the following for June for the Blending Department using the FIFO method. $($Round "Cost per equivalent unit" to $2$ decimal

places.$)$