Kharkov Company uses a process cost accounting system. During June 2021, its blending department's product costs were direct materials $120,000, direct labor $93,000 and estimated factory overhead cost $57,000. Kharkov's cost accountant uses one work in process (WIP) inventory account for each processing department. The blending dept. had 2,000 beginning WIP units that were 45% complete for conversion costs. 27,000 units were completed in June, and there were 0 (zero) ending WIP units on June 30. Prepare the journal entry (or entries) for the Blending Department's conversion costs. ) Calculate the Blending Department's conversion cost per equivalent unit for June 2021 (round to nearest $0.00)