I need help with number 4, I'm not sure what I'm doing wrong I tried 5.205 as well but it didn't work.

The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process-Assembly Department ? Bal., 6,000 units, 65% completed Direct materials, 141,000 units @ $1.6 23,250 To Finished Goods, 138,000 units 225,600 Direct labor 380,400 Factory overhead 147,9901 Bal., ? units, 55% completed Cost per equivalent units of $1.60 for Direct Materials and $3.80 for Conversion Costs. a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places. $ 1. Cost of beginning work in process inventory completed this period 31,230 $ 2. Cost of units transferred to finished goods during the period 744,030 $ 3. Cost of ending work in process inventory 33,210 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest $ cent.) 5.2 X