Lakeland Chemical manufactures a product called Zing. Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 80% complete with respect to conversion; the ending work-in-process inventory is 15% complete. The following data pertain to May:

UnitsWork in process, May 1 16,000

Units started during May 65,000

Units completed and transferred out73,300

Work in process, May 318,000

Total Direct Materials Conversion Costs

Work in process, May 1 $45,250 $17,500 $27,750

Costs incurred during May 237,630 73,000 164,630

Totals $282,880 $90,500 $192,380

Using the weighted-average method of process costing, the cost per unit of conversion activity is: