February in its oiaing Department: Units: Beginning Inventory: 25.000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 110,000. Units completed and transferred out: 135,000. Ending Inventory: 30,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $43.000. Costs in beginning Work in Process - Conversion: $48,850. Costs incurred in February - Direct Materials: $287.000. Costs incurred in February - Conversion: $599,150. Calculate the cost per equivalent unit of materials