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In March, Lasso Manufacturing had the following unit production costs: materials $13 and conversion costs $9. On March 1, it had zero work in process.

In March, Lasso Manufacturing had the following unit production costs: materials $13 and conversion costs $9. On March 1, it had zero work in process. During March, Lasso transferred out 23,600 units. As at March 31, 2,440 units that were 50% complete as to conversion costs and 100% complete as to materials were in ending work in process.

Calculate the cost per equivalent unit for Conversion (round your answer to 2 decimals) Please ignore $ sign.

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