Gamma, Inc. manufactures a product that passes through two production processes. A quantity schedule for a recent month for the first process follows:

Quantity

Schedule

Units to be accounted for:

Work in process, May $1(70\%$ materials, $60\%$ conversion cost added last month$)40,000$

Started into production $160,000$

Total units $200,000$

Costs in the beginning work$-$in$-$process inventory of the first processing department were materials, $$7,000,$ and conversion cost, $$18,000.$ Costs added during the month were materials, $$60,000,$ and conversion cost, $$360,000.$ Compute the costs per equivalent unit for the month for the first process.