Hanover Glassware produces crystal serve ware and uses process costing. At the start of May, 2,300 units were in process. During May, 11,000 units were completed and 2,000 units were in process at the end of May. These units in process were 80% complete with respect to material and 30% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:

	Direct material	$28,800
	Conversion costs	48,000

Costs incurred during May:

	Direct material	$198,000
	Conversion costs	242,000

Calculate the cost per equivalent unit for conversion costs.