Kimberly Manufacturing uses a process-costing system to manufacture Dust Density Sensors for the mining industry. The following information pertains to operations for the month of May, Year 5. The beginning inventory was 60% complete for direct materials and 20% complete for conversion costs. The ending imventory was 90% complete for direct materials and 40% complete for conversion costs, Costs pertaining to the month of May are as follows: Beginning inventory costs are direct materials, $54,560; direct manufacturing labor $20,320; and manufacturing overhead, $15,240. Costs incurred during May are direct materials used, $468,000; direct manulacturing labor, $182,880; and manufacturing overhead, $391,160. Using the weighted-average method, what would be the equivalent-unit corversion cost (CCEU)