Jona-John Company manufactures cycle-electronics on a highly automated assembly line. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through the Assembly Department and the Testing Department. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Jona-John uses weighted-average process costing method.

Data for the Assembly Department for September 2021 are:

Work in process, beginning inventory 343 units

Direct materials (100% complete)

Conversion costs (60% complete)

Units started during September 1,011 units

Work in process, ending inventory: 273 units

Direct materials (100% complete)

Conversion costs (75% complete)

Costs for September 2021:

Work in process, beginning inventory:

Direct materials $87,193

Conversion costs $104,488

Direct materials costs added during September $595,269

Conversion costs added during September $392,296

What is the conversion costs per equivalent unit for the month of September 2021? (Round the final answer to 2 decimal places.)

3 points