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 60% complete with respect to conversion, the ending work-in-process inventory is 20% complete. The following data pertain to May: Work in process, May 1 Units started during May Units completed and transferred out Work in process, May 31 Units 15,900 64,500 72,500 7,900 Total Direct Materials Conversion Costs Costs: Work in process, May 1 Costs incurred during May Totals $ 44,850 237,330 $282,180 $17,400 72,900 $90,300 $ 27,450 164,430 $191,880 Using the weighted-average method of process costing, the cost per unit of conversion activity is