kenney co uses process costing account of canned energy drinks. direct material are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. equivalent units have been calculated to be 14,100 units for material and 14,000 units for conversion costs. beginning inventory consisted of 5,000 in material and 9,700 in conversion costs. april costs were 30,800 for materials and 50,400 for conversion costs. ending inventory still in process was 7,000 units (100% completed for materials, 50% for conversion). the cost per equivalent unit for conversion cost using the weighted average method would be