Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred.

The physical units in beginning inventory are 40% complete with respect to conversion costs and the ending inventory is 40% complete with respect to conversion costs.

Other data for the month include:

Beginning WIP inventory 160 units

Units transferred out 630 units

Units in ending inv. 180 units

Conversion costs $244,000

Cost of direct materials $351,000

Beginning work-in-process costs: Materials $134,000 Conversion $112,000

Using the weighted average method, what is the cost per eu for conversion costs?