Lakeland Manufacturing adds direct materials 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:

	Units
Work in process, May 1	16,200
Units started during May	66,000
Units completed and transferred out	74,000
Work in process, May 31	8,200

	Total	Direct Materials	Conversion Costs
Costs:
Work in process, May 1	$ 46,050	$ 17,700	$ 28,350
Costs incurred during May	238,230	73,200	165,030
Totals	$ 284,280	$ 90,900	$ 193,380

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